Rule 2, Telangana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2021 [S66-V0B]

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) "authorised representative" means a person carrying on the appearance before an income-tax authority; (c) "audit report" means a audit report received, held or disposed of by a authorised representative in the course of the appearance before an income-tax authority; (d) "Form 3CD" 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.