Rule 2, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2014 [S4N-18N]
As at 7 September 2026. In force from 27 February 2014.
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) "collector of tax at source" means a person carrying on the collection of tax at source; (c) "income" means a income received, held or disposed of by a collector of tax at source in the course of the collection of tax at source; (d) "Form 26Q" 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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