Rule 5, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S3Q-XA1]
As at 7 September 2026. In force from 3 February 2019.
Maintenance of premises.—Every collector of tax at source shall keep the premises where the collection of tax at source is carried on in a clean and orderly condition, shall provide for every permanent account number kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the collection of tax at source, and shall furnish to the Director General of Income-tax in Form ITR-1, within fifteen days of the commencement of these rules, a plan of the premises showing the place so set apart.
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