Rule 2, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S3P-VM8]
As at 7 September 2026. In force from 13 September 2018.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "person holding foreign assets" means a person carrying on the holding of assets outside India; (c) "assessment" means a assessment received, held or disposed of by a person holding foreign assets in the course of the holding of assets outside India; (d) "Form 10" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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