Rule 2, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2019 [S4Z-1B9]
As at 7 September 2026. In force from 20 June 2019.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "non-resident" means a person carrying on the earning of income in India by a non-resident; (c) "return" means a return received, held or disposed of by a non-resident in the course of the earning of income in India by a non-resident; (d) "Form ITR-1" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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