Rule 19, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S3Q-XR0]
As at 7 September 2026. In force from 3 February 2019.
Records to be maintained.—Every collector of tax at source shall maintain, in Form 26Q, a record of the collection of tax at source showing the particulars of every books of account received, held and disposed of, shall make every entry in the record within sixty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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