{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1Q42M","written":"C1Q-42M","title":"Standing Order No. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1Q-42M","asAt":null,"sha256":"939a8a4605e9c0c2e79a410ae1d646119e7bdaae5bbf3b80f84a3f04a3c3b09c","blocks":[{"kind":"title","segs":["Standing Order No. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident [C1Q-42M]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 1 November 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Jurisdiction: Assam [IN-AS]. Made by the General Administration 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. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident, Standing Order No. 4259/2022, 1st November, 2022 [C1Q-42M]. Machine: C1Q-42M."]},{"kind":"law","text":"Standing Order No. 4259/2022\nGOVERNMENT OF ASSAM\nGeneral Administration Department, Government of Assam\nDispur, dated the 1st November, 2022\nSTANDING ORDER\nTo\nAll Assessing Officers,\nSubject: The earning of income in India by a non-resident by non-residents 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 General Administration 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 earning of income in India by a non-resident by non-residents.\n2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 10 to the Commissioner within one hundred and twenty days, accompanied by a fee of five thousand rupees.\n3. The Assessing Officer shall ensure that certificate is dealt with as directed above, and shall report compliance to the Commissioner 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 General Administration Department, Government of Assam.\n(Secretary to Government)","runs":[{"start":359,"end":437,"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 General Administration 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]",". ","Vires verified."]},{"kind":"heading","segs":["Acts on (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Acted on by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939)","path":"/S2D-WTY","relation":"power_recital","description":"Power named in the recorded recital. This link does not establish that the instrument is legally valid.","synthetic":null,"effectiveDate":null}],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"held","version":{"number":1,"from":"2022-11-01","to":null,"sha256":"939a8a4605e9c0c2e79a410ae1d646119e7bdaae5bbf3b80f84a3f04a3c3b09c","language":"eng","synthetic":true,"sourceRecord":{"title":"Standing Order No. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident","code":"C1Q-42M"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register; the instrument, its title, its number and its words are synthetic.","path":"/C1Q-42M@2022-11-01"},"versions":[{"number":1,"from":"2022-11-01","to":null,"sha256":"939a8a4605e9c0c2e79a410ae1d646119e7bdaae5bbf3b80f84a3f04a3c3b09c","language":"eng","synthetic":true,"sourceRecord":{"title":"Standing Order No. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident","code":"C1Q-42M"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register; the instrument, its title, its number and its words are synthetic.","path":"/C1Q-42M@2022-11-01"}]},"particulars":[{"label":"Class","value":"Standing Order"},{"label":"Citation","value":"Standing Order No. 4259/2022, 1st November, 2022"},{"label":"Number","value":"Standing Order No. 4259/2022"},{"label":"Authority","value":"General Administration Department, Government of Assam"},{"label":"Assent","value":"Not recorded"},{"label":"Published","value":"1 November 2022"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN-AS"}],"jurisdiction":"IN-AS","dates":{"made":"2022-11-01","inForce":null,"ceased":null},"changedBy":[],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/C1Q-42M","text":"Standing Order No. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident [C1Q-42M]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 1 November 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.\nJurisdiction: Assam [IN-AS]. Made by the General Administration 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. 4259/2022 of the General Administration Department, Government of Assam dated 1st November, 2022 on the earning of income in India by a non-resident, Standing Order No. 4259/2022, 1st November, 2022 [C1Q-42M]. Machine: C1Q-42M.\nStanding Order No. 4259/2022\nGOVERNMENT OF ASSAM\nGeneral Administration Department, Government of Assam\nDispur, dated the 1st November, 2022\nSTANDING ORDER\nTo\nAll Assessing Officers,\nSubject: The earning of income in India by a non-resident by non-residents 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 General Administration 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 earning of income in India by a non-resident by non-residents.\n2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 10 to the Commissioner within one hundred and twenty days, accompanied by a fee of five thousand rupees.\n3. The Assessing Officer shall ensure that certificate is dealt with as directed above, and shall report compliance to the Commissioner 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 General Administration 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 General Administration 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"}