{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1JYX5","written":"C1J-YX5","title":"Standing Order No. 30/2019 of the Industries and Commerce Department, Government of Assam dated 1st May, 2019 on the carrying on of business or profession","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1J-YX5","asAt":null,"sha256":"0dbb2b1a2cd5bbe71132e7cd932e4ef95b8a54864c332e49c6109162171a17cc","blocks":[{"kind":"title","segs":["Standing Order No. 30/2019 of the Industries and Commerce Department, Government of Assam dated 1st May, 2019 on the carrying on of business or profession [C1J-YX5]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 1 May 2019; 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. 30/2019 of the Industries and Commerce Department, Government of Assam dated 1st May, 2019 on the carrying on of business or profession, Standing Order No. 30/2019, 1st May, 2019 [C1J-YX5]. Machine: C1J-YX5."]},{"kind":"law","text":"Standing Order No. 30/2019\nGOVERNMENT OF ASSAM\nIndustries and Commerce Department, Government of Assam\nDispur, dated the 1st May, 2019\nSTANDING ORDER\nTo\nAll Assessing Officers,\nSubject: The carrying on of business or profession by assessees 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 carrying on of business or profession by assessees.\n2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 35 to the Commissioner within thirty days, accompanied by a fee of five thousand rupees.\n3. The Assessing Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Commissioner within thirty 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":342,"end":420,"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]",". 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Exact quotation matching checks wording only.","publications":[]}},"canonical":"/C1J-YX5","text":"Standing Order No. 30/2019 of the Industries and Commerce Department, Government of Assam dated 1st May, 2019 on the carrying on of business or profession [C1J-YX5]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 1 May 2019; 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. 30/2019 of the Industries and Commerce Department, Government of Assam dated 1st May, 2019 on the carrying on of business or profession, Standing Order No. 30/2019, 1st May, 2019 [C1J-YX5]. Machine: C1J-YX5.\nStanding Order No. 30/2019\nGOVERNMENT OF ASSAM\nIndustries and Commerce Department, Government of Assam\nDispur, dated the 1st May, 2019\nSTANDING ORDER\nTo\nAll Assessing Officers,\nSubject: The carrying on of business or profession by assessees 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 carrying on of business or profession by assessees.\n2. The matter has been examined. Every assessee carrying on the carrying on of business or profession shall make an application in Form 35 to the Commissioner within thirty days, accompanied by a fee of five thousand rupees.\n3. The Assessing Officer shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Commissioner within thirty 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"}