Rule 15, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2018 [S4X-GCS]
As at 7 September 2026. In force from 7 July 2018.
Safe custody.—Every payer of dividend shall keep every refund to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of dividends is carried on, shall record in Form 16 the description of every refund so kept and the date on which it was received, and shall furnish a copy of the record to the Director General of Income-tax within sixty days of the close of each year.
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