Rule 23, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2019 [S76-X59]
As at 7 September 2026. In force from 5 January 2019.
Annual statement.—Every person responsible for paying shall furnish to the Principal Chief Commissioner, on or before the thirtieth day of April every year, a statement in Form 26AS of every income held by him on the thirty-first day of March of that year, together with a certificate that the statement is true and complete, and shall preserve a copy of the statement and of the certificate for seven days from the date on which it is furnished.
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