Assam Agricultural Income Tax (Amendment) Act, 2021 (Act No. XXIV of 2021)

Û?œˆ¬≈Mê√ Ú•§1 - 768 ˚97 Registered No.-768/97 THE ASSAM GAZETTE ’¸±Ò±1Ì EXTRAORDINARY õ∂±5 fl¡M‘√√«Q1 ¡Z±1± õ∂fl¡±ø˙Ó¬ PUBLISHED BY THE AUTHORITY Ú— 423 ø√˙¬Û≈¬1, ¬ı‘̋ √√¶ÛøÓ¬¬ı±1, 16 ŒÂ√ÀõI◊•§1, 2021, 25 ˆ¬±√, 1943 (˙fl¡) No. 423 Dispur, Thursday, 16th September, 2021, 25th Bhadra, 1943 (S. E.) ’¸˜ 1±Ê√¬ÛS GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 15th September, 2021 No. LGL.61/2009/100.– The following Act of the Assam Legislative Assembly which received the assent of the Governor on 9th September, 2021 is hereby published for general information. ASSAM ACT NO. XXIV OF 2021 (Received the assent of the Governor on 9th September, 2021) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2021 AGIAS TAS - Awd /549 Registered No.-768/97 THE ASSAM GAZETTE MTA EXTRAORDINARY aie eRe Bal aieihts PUBLISHED BY THE AUTHORITY Ae 423 feria, Fervifoats, 16 CAC*DAA, 2021, 25 Wim, 1943 HIF) No. 423 Dispur, Thursday, 16th September, 2021, 25th Bhadra, 1943 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 15th September, 2021 No. LGL.61/2009/100.— The following Act of the Assam Legislative Assembly which received the assent of the Governor on 9th September, 2021 is hereby published for general information. ASSAM ACT NO. XXIV OF 2021 (Received the assent of the Governor on 9th September, 2021) THE ASSAM AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2021 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 16, 2021 AN ACT 2410 . Guwahati : Printed and Published by the Director, Directorate of Printing & Stationery, Assam, Guwahati-21. Extraordinary Gazette No. 845- 300 + 10 - 16 - 09 - 2021. (visit at– dpns.assam.gov.in) GEETANJALI DAS SAIKIA, Secretary to the Government of Assam, Legislative Department, Dispur, Guwahati-6. 241 0 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 16, 2021 Preamble Short title, 1. (1) This Act may be called the Assam Agricultural Income Tax (Amendment) Act, 2021. AN ACT further to amend the Assam Agricultural Income Tax Act, 1939. Whereas it is expedient further to amend the Assam Agricultural Income Tax Act, 1939, hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Seventy-second Year of the Republic of India, as follows: extent and (2) It shall have the like extent as the principal Act. commencement (3) It shall be deemed to have come into force on the first day of April, 2021. Amendmentof 2. In the principal Act, in section 41, for the words, “five rupees for every day during section 4] which the default continues”, the words “one-hundred rupees for every day during which the default continues or a maximum of rupees five thousand only, whichever is less” shall be substituted. Insertion ofnew 3. Inthe principal Act, after section 43, a new section 43A shall be inserted, namely: section 434A “Automation. 43A, (1)The Government shall introduce and establish an automated data processing system for complementing the purposes of this Act and for matters incidental and allied thereto, (2)In order to make the said system effective, the Government may from time to time make Regulations for regulating the interactions between the assessees and the authorities appointed or constituted under this Act for the purpose. (3)The provisions contained in the Information and Technology Act, 2000, and the rules made and thereunder and directions given under the said Act, including the provisions relating to digital signatures, electronic records, electronic governance, attribution, acknowledgement and dispatch of electronic records, securing electronic records and securing digital signatures and digital signature certificates, etc. so far as they apply to the procedures shall apply under this Act. (4)Except as otherwise provided in this Act, the software for the automated data processing system, the operating system, the operating instructions and the criteria for any selection shall be treated as confidential. (5) The Commissioner of Taxes may, by notification in the Official Gazette, with the prior approval of Government, prescribe procedures for e-filing of returns and e-payment of taxes.” GEETANJALI DAS SAIKITA, Secretary to the Government of Assam, Legislative Department, Dispur, Guwahati-6. Assam Act No. [X of 1939 Central Act 71 of 2000 Guwahati : Printed and Published by the Director, Directorate of Printing & Stationery, Assam, Guwahati-21. Extraordinary Gazette No. 845- 300 + 10 - 16 - 09 - 2021. (visit at- dpns.assam.gov.in)