Section 8A in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
8A. Submission of return and statement of deduction of tax:
Every purchaser of green tea leaves who is liable to deduct and deposit tax as per provision of section 6A shall file a return showing the amount of tax deducted and deposit by him on whose behalf, in such form, for such period, by such date and to such authority as may be prescribed.Amendment: In the principal Act, after section 8, a new section 8A has been inserted vide notification no. LGL.42/2004/83 Dated 12th February, 2009 published in the Assam Gazette Extraordinary no.51Dated 12th February, 2009.
