{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1KKCV","written":"C1K-KCV","title":"Standing Order No. 253/2025 of the Agriculture Department, Government of Assam dated 16th June, 2025 on the collection of tax at source","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1K-KCV","asAt":null,"sha256":"75568bc155a6aef2e39618e6838bb91deefa5abd76af6ce8080a216bbfaa2413","blocks":[{"kind":"title","segs":["Standing Order No. 253/2025 of the Agriculture Department, Government of Assam dated 16th June, 2025 on the collection of tax at source [C1K-KCV]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 16 June 2025; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the Agriculture 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. 253/2025 of the Agriculture Department, Government of Assam dated 16th June, 2025 on the collection of tax at source, Standing Order No. 253/2025, 16th June, 2025 [C1K-KCV]. Machine: C1K-KCV."]},{"kind":"law","text":"Standing Order No. 253/2025\nGOVERNMENT OF ASSAM\nAgriculture Department, Government of Assam\nDispur, dated the 16th June, 2025\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The collection of tax at source by collectors of tax at source 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 Agriculture 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 collection of tax at source by collectors of tax at source.\n2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26AS to the Assessing Officer within seven days, accompanied by a fee of one hundred rupees.\n3. The Income-tax Officer shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Assessing Officer within seven days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Agriculture 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 Agriculture 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":"/C1K-KCV","text":"Standing Order No. 253/2025 of the Agriculture Department, Government of Assam dated 16th June, 2025 on the collection of tax at source [C1K-KCV]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 16 June 2025; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the Agriculture 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. 253/2025 of the Agriculture Department, Government of Assam dated 16th June, 2025 on the collection of tax at source, Standing Order No. 253/2025, 16th June, 2025 [C1K-KCV]. Machine: C1K-KCV.\nStanding Order No. 253/2025\nGOVERNMENT OF ASSAM\nAgriculture Department, Government of Assam\nDispur, dated the 16th June, 2025\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The collection of tax at source by collectors of tax at source 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 Agriculture 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 collection of tax at source by collectors of tax at source.\n2. The matter has been examined. Every collector of tax at source carrying on the collection of tax at source shall make an application in Form 26AS to the Assessing Officer within seven days, accompanied by a fee of one hundred rupees.\n3. The Income-tax Officer shall ensure that statement of tax deducted is dealt with as directed above, and shall report compliance to the Assessing Officer within seven days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Agriculture 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 Agriculture 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"}