Duty D12-ERM, published by Revenue Department, Government of Tamil Nadu [D12-ERM]
As at 6 September 2026. In force from 9 January 1961.
Addressee: Every tenant.
Required: Maintain records and registers of the cultivation of land as tenant; preserve for five years; furnish the annual return in Form 7.
Period: thirty days from the end of every financial year.
Form: Form 7.
Source: Section 7, Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 [S2F-N8E].
Penalty provision: Section 28, Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 [S2F-NX1].
Published by: Revenue Department, Government of Tamil Nadu.
In force: from 9 January 1961.