Rule 32, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2013 [S82-FAV]
As at 7 September 2026. In force from 4 September 2013.
Records to be maintained.—Every deductor shall maintain, in Form 10, a record of the deduction of tax at source showing the particulars of every income received, held and disposed of, shall make every entry in the record within ninety 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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