{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1E4MB","written":"C1E-4MB","title":"Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1E-4MB","asAt":null,"sha256":"ce271d95eb306f4b02e7cd3a6c25469cabfe072c4514c80b6522b62e8daa70eb","blocks":[{"kind":"title","segs":["Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction [C1E-4MB]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 9 May 2006; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the Education Department, Government of Assam."]},{"kind":"line","segs":["Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names."]},{"kind":"line","segs":["Cite: Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction, Standing Order No. 1860/2006, 9th May, 2006 [C1E-4MB]. Machine: C1E-4MB."]},{"kind":"law","text":"Standing Order No. 1860/2006\nGOVERNMENT OF ASSAM\nEducation Department, Government of Assam\nDispur, dated the 9th May, 2006\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The payment of sums liable to deduction by persons responsible for paying under the Assam Agricultural Income-tax Act, 1939, regarding.\nIn exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Education Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:\n1. References have been received seeking clarification on the manner in which section 9 applies to the payment of sums liable to deduction by persons responsible for paying.\n2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 3CD to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of five hundred rupees.\n3. The Income-tax Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Appellate Tribunal within one hundred and twenty days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Education Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":350,"end":428,"href":"/S2D-WTY","title":"Section 9, Assam Agricultural Income-tax Act, 1939","kind":"citation"}]},{"kind":"heading","segs":["Made under"]},{"kind":"item","segs":["Recital: \"In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Education Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:\". ","Names ",{"text":"section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)","href":"/S2D-WTY"}," [S2D-WTY]",". ","Vires verified."]},{"kind":"heading","segs":["Acts on (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Acted on by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)","path":"/S2D-WTY","relation":"power_recital","description":"Power named in the recorded recital. This link does not establish that the instrument is legally valid.","synthetic":null,"effectiveDate":null}],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"held","version":{"number":1,"from":"2006-05-09","to":null,"sha256":"ce271d95eb306f4b02e7cd3a6c25469cabfe072c4514c80b6522b62e8daa70eb","language":"eng","synthetic":true,"sourceRecord":{"title":"Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction","code":"C1E-4MB"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register; the instrument, its title, its number and its words are synthetic.","path":"/C1E-4MB@2006-05-09"},"versions":[{"number":1,"from":"2006-05-09","to":null,"sha256":"ce271d95eb306f4b02e7cd3a6c25469cabfe072c4514c80b6522b62e8daa70eb","language":"eng","synthetic":true,"sourceRecord":{"title":"Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction","code":"C1E-4MB"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register; the instrument, its title, its number and its words are synthetic.","path":"/C1E-4MB@2006-05-09"}]},"particulars":[{"label":"Class","value":"Standing Order"},{"label":"Citation","value":"Standing Order No. 1860/2006, 9th May, 2006"},{"label":"Number","value":"Standing Order No. 1860/2006"},{"label":"Authority","value":"Education Department, Government of Assam"},{"label":"Assent","value":"Not recorded"},{"label":"Published","value":"9 May 2006"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN-AS"}],"jurisdiction":"IN-AS","dates":{"made":"2006-05-09","inForce":null,"ceased":null},"changedBy":[],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/C1E-4MB","text":"Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction [C1E-4MB]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 9 May 2006; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the Education Department, Government of Assam.\nSynthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.\nCite: Standing Order No. 1860/2006 of the Education Department, Government of Assam dated 9th May, 2006 on the payment of sums liable to deduction, Standing Order No. 1860/2006, 9th May, 2006 [C1E-4MB]. Machine: C1E-4MB.\nStanding Order No. 1860/2006\nGOVERNMENT OF ASSAM\nEducation Department, Government of Assam\nDispur, dated the 9th May, 2006\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The payment of sums liable to deduction by persons responsible for paying under the Assam Agricultural Income-tax Act, 1939, regarding.\nIn exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Education Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:\n1. References have been received seeking clarification on the manner in which section 9 applies to the payment of sums liable to deduction by persons responsible for paying.\n2. The matter has been examined. Every person responsible for paying carrying on the payment of sums liable to deduction shall make an application in Form 3CD to the Appellate Tribunal within one hundred and twenty days, accompanied by a fee of five hundred rupees.\n3. The Income-tax Officer shall ensure that return is dealt with as directed above, and shall report compliance to the Appellate Tribunal within one hundred and twenty days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Education Department, Government of Assam.\n(Secretary to Government)\nMade under\nRecital: \"In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Education Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:\". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.\nActs on (0)\nnone\nActed on by (0)\nnone\nNot held (0)\nnone"}