Rule 24, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-WNY]
As at 7 September 2026. In force from 28 August 2016.
Conditions of registration.—Every deductor shall carry on the deduction of tax at source only at the premises specified in the certificate of registration, shall keep every income in his possession in a safe and proper manner and separately from anything of a different description, shall produce every such income for inspection on request by the Valuation Officer, and shall not part with the certificate of registration to any other person.
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