{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1PZD1","written":"C1P-ZD1","title":"Standing Order No. 1639/2021 of the Industries and Commerce Department, Government of Assam dated 8th April, 2021 on the preparation of returns of income","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1P-ZD1","asAt":null,"sha256":"aca61610cd73fe82bb3e6d5cc826673322bf546aa6c987059bb14e7fe53a3614","blocks":[{"kind":"title","segs":["Standing Order No. 1639/2021 of the Industries and Commerce Department, Government of Assam dated 8th April, 2021 on the preparation of returns of income [C1P-ZD1]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 8 April 2021; 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. 1639/2021 of the Industries and Commerce Department, Government of Assam dated 8th April, 2021 on the preparation of returns of income, Standing Order No. 1639/2021, 8th April, 2021 [C1P-ZD1]. Machine: C1P-ZD1."]},{"kind":"law","text":"Standing Order No. 1639/2021\nGOVERNMENT OF ASSAM\nIndustries and Commerce Department, Government of Assam\nDispur, dated the 8th April, 2021\nSTANDING ORDER\nTo\nAll Inspectors of Income-tax,\nSubject: The preparation of returns of income by tax return preparers 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 preparation of returns of income by tax return preparers.\n2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 10 to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five hundred rupees.\n3. The Inspector of Income-tax shall ensure that certificate 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 Industries and Commerce Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":358,"end":436,"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":"/C1P-ZD1","text":"Standing Order No. 1639/2021 of the Industries and Commerce Department, Government of Assam dated 8th April, 2021 on the preparation of returns of income [C1P-ZD1]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 8 April 2021; 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. 1639/2021 of the Industries and Commerce Department, Government of Assam dated 8th April, 2021 on the preparation of returns of income, Standing Order No. 1639/2021, 8th April, 2021 [C1P-ZD1]. Machine: C1P-ZD1.\nStanding Order No. 1639/2021\nGOVERNMENT OF ASSAM\nIndustries and Commerce Department, Government of Assam\nDispur, dated the 8th April, 2021\nSTANDING ORDER\nTo\nAll Inspectors of Income-tax,\nSubject: The preparation of returns of income by tax return preparers 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 preparation of returns of income by tax return preparers.\n2. The matter has been examined. Every tax return preparer carrying on the preparation of returns of income shall make an application in Form 10 to the Principal Chief Commissioner within twenty-one days, accompanied by a fee of five hundred rupees.\n3. The Inspector of Income-tax shall ensure that certificate 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 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"}