Rule 16, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2018 [S4X-GDV]
As at 7 September 2026. In force from 7 July 2018.
Records to be maintained.—Every payer of dividend shall maintain, in Form 26AS, a record of the distribution of dividends showing the particulars of every notice received, held and disposed of, shall make every entry in the record within fifteen days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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