{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1HFEG","written":"C1H-FEG","title":"Standing Order No. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1H-FEG","asAt":null,"sha256":"fdf5ef725a4d7e9875bcb2da086e1b8bb13740a5a00fcc54166e83127b5dec45","blocks":[{"kind":"title","segs":["Standing Order No. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns [C1H-FEG]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 15 July 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the Industries and Commerce 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. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns, Standing Order No. 3499/2023, 15th July, 2023 [C1H-FEG]. Machine: C1H-FEG."]},{"kind":"law","text":"Standing Order No. 3499/2023\nGOVERNMENT OF ASSAM\nIndustries and Commerce Department, Government of Assam\nDispur, dated the 15th July, 2023\nSTANDING ORDER\nTo\nAll Assistant Commissioners,\nSubject: The electronic filing of returns by e-return intermediaries 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 Industries and Commerce 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 electronic filing of returns by e-return intermediaries.\n2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 10 to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of five hundred rupees.\n3. The Assistant Commissioner shall ensure that challan is dealt with as directed above, and shall report compliance to the Director General of Income-tax 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 Industries and Commerce Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":356,"end":434,"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 Industries and Commerce 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":"2023-07-15","to":null,"sha256":"fdf5ef725a4d7e9875bcb2da086e1b8bb13740a5a00fcc54166e83127b5dec45","language":"eng","synthetic":true,"sourceRecord":{"title":"Standing Order No. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns","code":"C1H-FEG"},"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":"/C1H-FEG@2023-07-15"},"versions":[{"number":1,"from":"2023-07-15","to":null,"sha256":"fdf5ef725a4d7e9875bcb2da086e1b8bb13740a5a00fcc54166e83127b5dec45","language":"eng","synthetic":true,"sourceRecord":{"title":"Standing Order No. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns","code":"C1H-FEG"},"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":"/C1H-FEG@2023-07-15"}]},"particulars":[{"label":"Class","value":"Standing Order"},{"label":"Citation","value":"Standing Order No. 3499/2023, 15th July, 2023"},{"label":"Number","value":"Standing Order No. 3499/2023"},{"label":"Authority","value":"Industries and Commerce Department, Government of Assam"},{"label":"Assent","value":"Not recorded"},{"label":"Published","value":"15 July 2023"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN-AS"}],"jurisdiction":"IN-AS","dates":{"made":"2023-07-15","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":"/C1H-FEG","text":"Standing Order No. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns [C1H-FEG]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 15 July 2023; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the Industries and Commerce 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. 3499/2023 of the Industries and Commerce Department, Government of Assam dated 15th July, 2023 on the electronic filing of returns, Standing Order No. 3499/2023, 15th July, 2023 [C1H-FEG]. Machine: C1H-FEG.\nStanding Order No. 3499/2023\nGOVERNMENT OF ASSAM\nIndustries and Commerce Department, Government of Assam\nDispur, dated the 15th July, 2023\nSTANDING ORDER\nTo\nAll Assistant Commissioners,\nSubject: The electronic filing of returns by e-return intermediaries 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 Industries and Commerce 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 electronic filing of returns by e-return intermediaries.\n2. The matter has been examined. Every e-return intermediary carrying on the electronic filing of returns shall make an application in Form 10 to the Director General of Income-tax within one hundred and twenty days, accompanied by a fee of five hundred rupees.\n3. The Assistant Commissioner shall ensure that challan is dealt with as directed above, and shall report compliance to the Director General of Income-tax 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 Industries and Commerce 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 Industries and Commerce 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"}