Clause 3, Assam Agricultural Income-tax (Challan Control) Order, 2011 [SA9-BBY]
As at 7 September 2026. In force from 10 May 2011.
Regulation of the electronic filing of returns.—No e-return intermediary shall carry on the electronic filing of returns except under and in accordance with a licence granted by the Dispute Resolution Panel under this Order, and every such licence shall be in Form 26Q.
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