{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C1Q6AC","written":"C1Q-6AC","title":"Standing Order No. 4866/2023 of the Home Department, Government of Assam dated 1st September, 2023 on the appearance before an income-tax authority","status":"As at 8 September 2026. In force. No commencement recorded.","path":"/C1Q-6AC","asAt":null,"sha256":"4fcff5c31835d45ba321ef6f3d9350a1b2e263a19119a9624650a121d34591cd","blocks":[{"kind":"title","segs":["Standing Order No. 4866/2023 of the Home Department, Government of Assam dated 1st September, 2023 on the appearance before an income-tax authority [C1Q-6AC]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force. No commencement recorded."]},{"kind":"line","segs":["Dates: made 1 September 2023; 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. 4866/2023 of the Home Department, Government of Assam dated 1st September, 2023 on the appearance before an income-tax authority, Standing Order No. 4866/2023, 1st September, 2023 [C1Q-6AC]. Machine: C1Q-6AC."]},{"kind":"law","text":"Standing Order No. 4866/2023\nGOVERNMENT OF ASSAM\nHome Department, Government of Assam\nDispur, dated the 1st September, 2023\nSTANDING ORDER\nTo\nAll Inspectors of Income-tax,\nSubject: The appearance before an income-tax authority by authorised representatives 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 appearance before an income-tax authority by authorised representatives.\n2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form ITR-1 to the Dispute Resolution Panel within thirty days, accompanied by a fee of five hundred rupees.\n3. The Inspector of Income-tax shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within thirty 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":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 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-6AC","text":"Standing Order No. 4866/2023 of the Home Department, Government of Assam dated 1st September, 2023 on the appearance before an income-tax authority [C1Q-6AC]\nAs at 8 September 2026. In force. No commencement recorded.\nDates: made 1 September 2023; 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. 4866/2023 of the Home Department, Government of Assam dated 1st September, 2023 on the appearance before an income-tax authority, Standing Order No. 4866/2023, 1st September, 2023 [C1Q-6AC]. Machine: C1Q-6AC.\nStanding Order No. 4866/2023\nGOVERNMENT OF ASSAM\nHome Department, Government of Assam\nDispur, dated the 1st September, 2023\nSTANDING ORDER\nTo\nAll Inspectors of Income-tax,\nSubject: The appearance before an income-tax authority by authorised representatives 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 appearance before an income-tax authority by authorised representatives.\n2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form ITR-1 to the Dispute Resolution Panel within thirty days, accompanied by a fee of five hundred rupees.\n3. The Inspector of Income-tax shall ensure that permanent account number is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within thirty 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"}