Rule 2, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S76-WG2]

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) "person responsible for paying" means a person carrying on the payment of sums liable to deduction; (c) "audit report" means a audit report received, held or disposed of by a person responsible for paying in the course of the payment of sums liable to deduction; (d) "Form 26AS" 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.