{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1Q328","written":"C1Q-328","title":"Standing Order No. 1219/2022 of the Home Department, Government of Assam dated 25th July, 2022 on the audit of accounts for the purposes of tax","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1Q-328","asAt":null,"sha256":"94566ea7e2342c7107e12fd15edcb14fc4002eaa691c6baa1a1196c0ca3f9c66","blocks":[{"kind":"title","segs":["Standing Order No. 1219/2022 of the Home Department, Government of Assam dated 25th July, 2022 on the audit of accounts for the purposes of tax [C1Q-328]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 25 July 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the Home 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. 1219/2022 of the Home Department, Government of Assam dated 25th July, 2022 on the audit of accounts for the purposes of tax, Standing Order No. 1219/2022, 25th July, 2022 [C1Q-328]. Machine: C1Q-328."]},{"kind":"law","text":"Standing Order No. 1219/2022\nGOVERNMENT OF ASSAM\nHome Department, Government of Assam\nDispur, dated the 25th July, 2022\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The audit of accounts for the purposes of tax by accountants 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 Home 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 audit of accounts for the purposes of tax by accountants.\n2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 3CD to the Appellate Tribunal within ninety days, accompanied by a fee of five hundred rupees.\n3. The Income-tax Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Appellate Tribunal within ninety days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":334,"end":412,"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 Home 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":"/C1Q-328","text":"Standing Order No. 1219/2022 of the Home Department, Government of Assam dated 25th July, 2022 on the audit of accounts for the purposes of tax [C1Q-328]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 25 July 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the Home 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. 1219/2022 of the Home Department, Government of Assam dated 25th July, 2022 on the audit of accounts for the purposes of tax, Standing Order No. 1219/2022, 25th July, 2022 [C1Q-328]. Machine: C1Q-328.\nStanding Order No. 1219/2022\nGOVERNMENT OF ASSAM\nHome Department, Government of Assam\nDispur, dated the 25th July, 2022\nSTANDING ORDER\nTo\nAll Income-tax Officers,\nSubject: The audit of accounts for the purposes of tax by accountants 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 Home 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 audit of accounts for the purposes of tax by accountants.\n2. The matter has been examined. Every accountant carrying on the audit of accounts for the purposes of tax shall make an application in Form 3CD to the Appellate Tribunal within ninety days, accompanied by a fee of five hundred rupees.\n3. The Income-tax Officer shall ensure that audit report is dealt with as directed above, and shall report compliance to the Appellate Tribunal within ninety days.\n4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Home 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 Home 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"}