Clause 5, Assam Agricultural Income-tax (Challan Control) Order, 2011 [SA9-BDJ]
As at 7 September 2026. In force from 10 May 2011.
Periodical return.—Every e-return intermediary carrying on the electronic filing of returns shall furnish to the Dispute Resolution Panel, within forty-five days of the close of each year, a return in Form 35 of every permanent account number received, held and disposed of during that year, and shall preserve a copy of the return for sixty days from the date on which it is furnished.
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