Rule 13, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2018 [S4X-GAN]
As at 7 September 2026. In force from 7 July 2018.
Application for registration.—Every payer of dividend carrying on the distribution of dividends shall make an application for registration to the Director General of Income-tax in Form 3CD, within fifteen days of the commencement of these rules, accompanied by a fee of one thousand rupees and a statement of every income held by him on the date of the application, and shall keep a copy of the application and of the statement for thirty days from that date.
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