Rule 27, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2018 [S4X-GRM]
As at 7 September 2026. In force from 7 July 2018.
Periodical returns.—Every payer of dividend shall furnish to the Director General of Income-tax, within one hundred and twenty days of the close of each year, a return in Form 3CD of the distribution of dividends carried on during that year, and a nil return where no such activity was carried on.
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