Rule 14, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2017 [S60-DEG]
As at 7 September 2026. In force from 14 May 2017.
Periodical returns.—Every payer of dividend shall furnish to the Joint Commissioner, within sixty days of the close of each year, a return in Form 26AS 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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