Section 4 in The Assam Agricultural Income-Tax Rules, 1939
4. Any other information or materials as may be necessary to satisfy the Commissioner or may be required by him, before issue of such certificate.
Upon an application to the satisfaction of the Commissioner and after such enquiry as may be necessary, the Commissioner may issue a certificate to the effect that donations made to the holder of an exemption certificate shall be free from levy of Agricultural Income-tax subject to restriction under Section 7(m) or 8(2)(g).A certificate issued under this rule among other things, shall contain the date of issue of the same and the period of validity of the certificate which shall ordinarily be three years from the date of issue.If the Commissioner receives a report that the holder of; an exemption certificate has done anything contrary to the purposes for which the certificate was issued or comes to know of anything contrary to the purposes for which the certificate was issued, at any time during the period of validity of such certificate, he may, after giving the holder of the certificate a reasonable opportunity of being heard, by an order in writing, cancel the certificate. The application for exemption and the exemption certificate shall be in Form No. (I) and Form No. (II) respectively.A holder of an exemption certificate may apply for renewal of the certificate in Form No. (1) at least one month before that date of expiry of the validity of the certificate. The Commissioner, if satisfied of the performance of the certificate holder during the period of validity of the certificate, may renew the certificate for another period of upto three years giving effect from the date next following the date of expiry of the validity of the previous exemption certificate.However, if, the Commissioner is satisfied that the holder of an exemption certificate was prevented from making the application within the period mentioned above for sufficient reasons, he may condone the delay and accept the application for consideration as above.
