Rule 13, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-WA5]

As at 7 September 2026. In force from 28 August 2016.

In Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [R15-CTE]. This text from 28 August 2016. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 13, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-WA5]. Machine: S4S-WA5.

Maintenance of premises.—Every deductor shall keep the premises where the deduction of tax at source is carried on in a clean and orderly condition, shall provide for every audit report kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the deduction of tax at source, and shall furnish to the Appellate Tribunal in Form 35, within sixty days of the commencement of these rules, a plan of the premises showing the place so set apart.

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