Rule 5, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S7S-DEP]
As at 7 September 2026. In force from 11 November 2007.
Application for registration.—Every deductor carrying on the deduction of tax at source shall make an application for registration to the Appellate Tribunal in Form 26AS, within forty-five days of the commencement of these rules, accompanied by a fee of five thousand rupees and a statement of every income held by him on the date of the application, and shall keep a copy of the application and of the statement for thirty days from that date.
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