Rule 2, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2008 [S6N-BBV]
As at 7 September 2026. In force from 18 May 2008.
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) "payer of dividend" means a person carrying on the distribution of dividends; (c) "assessment" means a assessment received, held or disposed of by a payer of dividend in the course of the distribution of dividends; (d) "Form ITR-1" 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.
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