The State Government of Assam on May 30, 2020 issues the Assam Taxation (Liquidation of Arrear Dues) (Amendment) Ordinance, 2020 further amending the Assam Taxation (Liquidation of Arrear Dues) Act, 2005.
The amendments are made in the Schedule, Assam Taxation (Liquidation of Arrear Dues) Act, 2005:
• The total amount of outstanding dues of payment made on or before July 31, 2020, 100 % of arrear tax and 15% of arrear interest. Total penalty shall be waived off, provided that the total penalty and interests amount to 30%, total penalty shall be waived off. If the total outstanding dues consist of only penalty amount, 50% of penalty shall be included.
It shall remain in force till July 31, 2020.
[Notification No: LGL.36/2005/82]
