Rule 2, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2024 [S7H-17V]
As at 7 September 2026. In force from 3 June 2024.
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) "return" means a return received, held or disposed of by a person responsible for paying in the course of the payment of sums liable to deduction; (d) "Form ITR-1" 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.
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