{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1FB4Z","written":"C1F-B4Z","title":"Standing Order No. 354/2021 of the Home Department, Government of Assam dated 3rd June, 2021 on the earning of income in India by a non-resident","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1F-B4Z","asAt":null,"sha256":"90b28996f1a5e9dff9794cfcd39935c709c9c915d6ac4cd275521a039269dc3f","blocks":[{"kind":"title","segs":["Standing Order No. 354/2021 of the Home Department, Government of Assam dated 3rd June, 2021 on the earning of income in India by a non-resident [C1F-B4Z]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 3 June 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the Home 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. 354/2021 of the Home Department, Government of Assam dated 3rd June, 2021 on the earning of income in India by a non-resident, Standing Order No. 354/2021, 3rd June, 2021 [C1F-B4Z]. Machine: C1F-B4Z."]},{"kind":"law","text":"Standing Order No. 354/2021\nGOVERNMENT OF ASSAM\nHome Department, Government of Assam\nDispur, dated the 3rd June, 2021\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The earning of income in India by a non-resident by non-residents 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 Home 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 earning of income in India by a non-resident by non-residents.\n2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 16 to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five thousand rupees.\n3. The Income-tax Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within twenty-one days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":337,"end":415,"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 Home 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]",". 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Exact quotation matching checks wording only.","publications":[]}},"canonical":"/C1F-B4Z","text":"Standing Order No. 354/2021 of the Home Department, Government of Assam dated 3rd June, 2021 on the earning of income in India by a non-resident [C1F-B4Z]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 3 June 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the Home 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. 354/2021 of the Home Department, Government of Assam dated 3rd June, 2021 on the earning of income in India by a non-resident, Standing Order No. 354/2021, 3rd June, 2021 [C1F-B4Z]. Machine: C1F-B4Z.\nStanding Order No. 354/2021\nGOVERNMENT OF ASSAM\nHome Department, Government of Assam\nDispur, dated the 3rd June, 2021\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The earning of income in India by a non-resident by non-residents 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 Home 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 earning of income in India by a non-resident by non-residents.\n2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 16 to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five thousand rupees.\n3. The Income-tax Officer shall ensure that notice is dealt with as directed above, and shall report compliance to the Principal Chief Commissioner within twenty-one days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home 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 Home 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"}