Rule 2, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-VZP]
As at 7 September 2026. In force from 28 August 2016.
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) "deductor" means a person carrying on the deduction of tax at source; (c) "notice" means a notice received, held or disposed of by a deductor in the course of the deduction of tax at source; (d) "Form 15G" 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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