The Assam Taxation Laws (Amendment) Act, 1999
assam · 1999
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 2In the Assam Taxation (On Specified Lands) Act, Assam 1990, after section 12, the following
- S. 3Section amends the Assam Agricultural Income Tax Act to round tax, interest, or refunds to the nearest multiple of ten rupees.
- S. 4The section amends and renumbers several sections, deletes one, and inserts a new section in the principal act.
- S. 12ASection 12A imposes a 2% monthly interest on unpaid tax under the Assam Taxation Laws (Amendment) Act, 1999, unless 90% is paid by the due date.
- S. 35Hinserted, namely :- "35H