Rule 19, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-WGM]
As at 7 September 2026. In force from 28 August 2016.
Surrender of certificate.—Every deductor who ceases to carry on the deduction of tax at source shall, within twenty-one days of such cessation, surrender the certificate of registration to the Appellate Tribunal in person or by registered post, and shall inform it in Form 3CD of the manner in which every books of account held by him has been disposed of.
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