Rule 15, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-R46]
As at 7 September 2026. In force from 19 February 2021.
Periodical returns.—Every authorised representative shall furnish to the Principal Chief Commissioner, within seven days of the close of each year, a return in Form 26AS of the appearance before an income-tax authority carried on during that year, and a nil return where no such activity was carried on.
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