Rule 12, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2024 [S7H-1HJ]
As at 7 September 2026. In force from 3 June 2024.
Records to be maintained.—Every person responsible for paying shall maintain, in Form 26Q, 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 sixty 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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