INDIA CODE
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Clause 4, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B34]

As at 7 September 2026. In force from 1 April 2008.

In Assam Agricultural Income-tax (Income Control) Order, 2008 [N1E-D85]. This text from 1 April 2008. No other text held.

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Cite: Clause 4, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B34]. Machine: SCD-B34.

Maintenance of records.—Every collector of tax at source shall maintain true and correct records of permanent account number in Form 26AS, shall make every entry within one hundred and twenty days of the transaction to which it relates, and shall preserve the records for one hundred and twenty days.

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Clause 4, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B34]