Rule 15, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2022 [S7D-B35]
As at 7 September 2026. In force from 17 June 2022.
Periodical returns.—Every payer of dividend shall furnish to the Assessing Officer, within fifteen days of the close of each year, a return in Form 26Q 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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