{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1HV0P","written":"C1H-V0P","title":"Standing Order No. 972/2026 of the Revenue and Disaster Management Department, Government of Assam dated 15th April, 2026 on the electronic filing of returns","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1H-V0P","asAt":null,"sha256":"4d6011a19819fe2b578263825736dd4c635cb0f4b7ac43af488ab8952da99dcf","blocks":[{"kind":"title","segs":["Standing Order No. 972/2026 of the Revenue and Disaster Management Department, Government of Assam dated 15th April, 2026 on the electronic filing of returns [C1H-V0P]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 15 April 2026; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the Revenue and Disaster Management 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. 972/2026 of the Revenue and Disaster Management Department, Government of Assam dated 15th April, 2026 on the electronic filing of returns, Standing Order No. 972/2026, 15th April, 2026 [C1H-V0P]. Machine: C1H-V0P."]},{"kind":"law","text":"Standing Order No. 972/2026\nGOVERNMENT OF ASSAM\nRevenue and Disaster Management Department, Government of Assam\nDispur, dated the 15th April, 2026\nSTANDING ORDER\nTo\nAll Inspectors of Income-tax,\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 Revenue and Disaster Management 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 26AS to the Board within one hundred and twenty days, accompanied by a fee of five thousand rupees.\n3. The Inspector of Income-tax shall ensure that notice is dealt with as directed above, and shall report compliance to the Board 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 Revenue and Disaster Management Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":365,"end":443,"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 Revenue and Disaster Management 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":"/C1H-V0P","text":"Standing Order No. 972/2026 of the Revenue and Disaster Management Department, Government of Assam dated 15th April, 2026 on the electronic filing of returns [C1H-V0P]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 15 April 2026; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the Revenue and Disaster Management 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. 972/2026 of the Revenue and Disaster Management Department, Government of Assam dated 15th April, 2026 on the electronic filing of returns, Standing Order No. 972/2026, 15th April, 2026 [C1H-V0P]. Machine: C1H-V0P.\nStanding Order No. 972/2026\nGOVERNMENT OF ASSAM\nRevenue and Disaster Management Department, Government of Assam\nDispur, dated the 15th April, 2026\nSTANDING ORDER\nTo\nAll Inspectors of Income-tax,\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 Revenue and Disaster Management 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 26AS to the Board within one hundred and twenty days, accompanied by a fee of five thousand rupees.\n3. The Inspector of Income-tax shall ensure that notice is dealt with as directed above, and shall report compliance to the Board 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 Revenue and Disaster Management 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 Revenue and Disaster Management 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"}