Rule 20, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2008 [S6N-BXJ]
As at 7 September 2026. In force from 18 May 2008.
Periodical returns.—Every payer of dividend shall furnish to the Assessing Officer, within thirty 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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