Rule 2, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2026 [S7N-AF7]

As at 7 September 2026. In force from 12 May 2026.

In Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2026 [R1A-MEV]. This text from 12 May 2026. No other text held.

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

Cite: Rule 2, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2026 [S7N-AF7]. Machine: S7N-AF7.

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) "tax return preparer" means a person carrying on the preparation of returns of income; (c) "income" means a income received, held or disposed of by a tax return preparer in the course of the preparation of returns of income; (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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