Clause 4, Assam Agricultural Income-tax (Statement of tax deducted Control) Order, 2008 [SER-B4P]
As at 7 September 2026. In force from 22 August 2008.
Maintenance of records.—Every person responsible for paying shall maintain true and correct records of demand notice in Form 3CD, shall make every entry within forty-five days of the transaction to which it relates, and shall preserve the records for seven days.
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