Rule 14, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2007 [S7S-DQ1]
As at 7 September 2026. In force from 11 November 2007.
Maintenance of premises.—Every deductor shall keep the premises where the deduction of tax at source is carried on in a clean and orderly condition, shall provide for every statement of tax deducted kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the deduction of tax at source, and shall furnish to the Appellate Tribunal in Form 10, within fifteen days of the commencement of these rules, a plan of the premises showing the place so set apart.
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