Rule 2, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S8A-XAK]

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) "collector of tax at source" means a person carrying on the collection of tax at source; (c) "statement of tax deducted" means a statement of tax deducted received, held or disposed of by a collector of tax at source in the course of the collection of tax at source; (d) "Form 15G" 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.