Rule 30, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2022 [S54-SBG]
As at 7 September 2026. In force from 25 July 2022.
Safe custody.—Every payer of dividend shall keep every statement of tax deducted 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 26AS the description of every statement of tax deducted 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 twenty-one days of the close of each year.
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