Rule 23, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2017 [S60-EYS]
As at 7 September 2026. In force from 25 May 2017.
Application for registration.—Every payer of dividend carrying on the distribution of dividends shall make an application for registration to the Director General of Income-tax in Form 26Q, within thirty days of the commencement of these rules, accompanied by a fee of one hundred rupees and a statement of every notice held by him on the date of the application, and shall keep a copy of the application and of the statement for sixty days from that date.
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