Rule 15, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2016 [S4R-FS8]
As at 7 September 2026. In force from 14 January 2016.
Records to be maintained.—Every representative assessee shall maintain, in Form 10, a record of the representation of another person showing the particulars of every statement of tax deducted received, held and disposed of, shall make every entry in the record within thirty 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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