Rule 18, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-WFF]

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 18, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-WFF]. Machine: S4S-WFF.

Records to be maintained.—Every deductor shall maintain, in Form 10, a record of the deduction of tax at source showing the particulars of every challan received, held and disposed of, shall make every entry in the record within ninety 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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