Rule 23, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2022 [S54-S4E]
As at 7 September 2026. In force from 25 July 2022.
Annual statement.—Every payer of dividend shall furnish to the Director General of Income-tax, on or before the thirtieth day of April every year, a statement in Form 35 of every refund held by him on the thirty-first day of March of that year, together with a certificate that the statement is true and complete, and shall preserve a copy of the statement and of the certificate for one hundred and twenty days from the date on which it is furnished.
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