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Rule 3, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-AT4]

As at 7 September 2026. In force from 24 September 2013.

In West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [R12-YAM]. This text from 24 September 2013. No other text held.

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Cite: Rule 3, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-AT4]. Machine: S3E-AT4.

Periodical returns.—Every tax return preparer shall furnish to the Joint Commissioner, within sixty days of the close of each year, a return in Form 26Q of the preparation of returns of income carried on during that year, and a nil return where no such activity was carried on.

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Rule 3, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-AT4]