Rule 5, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S76-WK4]

As at 7 September 2026. In force from 5 January 2019.

In Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [R19-T34]. This text from 5 January 2019. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 5, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S76-WK4]. Machine: S76-WK4.

Records to be maintained.—Every person responsible for paying shall maintain, in Form 26AS, a record of the payment of sums liable to deduction showing the particulars of every audit report received, held and disposed of, shall make every entry in the record within twenty-one days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.

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