Rule 15, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S3Q-XMR]
As at 7 September 2026. In force from 3 February 2019.
Safe custody.—Every collector of tax at source shall keep every return to which these rules apply in a receptacle or place reserved for the purpose at the premises where the collection of tax at source is carried on, shall record in Form 10 the description of every return so kept and the date on which it was received, and shall furnish a copy of the record to the Director General of Income-tax within twenty-one days of the close of each year.
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