Clause 4, Assam Agricultural Income-tax (Statement of tax deducted Control) Order, 2009 [S90-X3B]
As at 7 September 2026. In force from 14 January 2009.
Maintenance of records.—Every payer of dividend shall maintain true and correct records of certificate in Form ITR-1, shall make every entry within one hundred and twenty days of the transaction to which it relates, and shall preserve the records for forty-five days.
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