Rule 38, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2016 [S4S-X3K]
As at 7 September 2026. In force from 28 August 2016.
Name board.—Every deductor shall exhibit, at the entrance of every premises where the deduction of tax at source is carried on, a board in the local language showing his name, the number and date of his certificate of registration and the hours during which the premises are open, shall correct the board within seven days of any change in those particulars, and shall report the correction to the Appellate Tribunal in Form 3CD within forty-five days of making it.
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