INDIA CODE
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Clause 5, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B4A]

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 5, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B4A]. Machine: SCD-B4A.

Periodical return.—Every collector of tax at source carrying on the collection of tax at source shall furnish to the Director General of Income-tax, within thirty days of the close of each year, a return in Form 3CD of every income received, held and disposed of during that year, and shall preserve a copy of the return for one hundred and twenty days from the date on which it is furnished.

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Clause 5, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B4A]