Rule 4, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S8A-XCZ]
As at 7 September 2026. In force from 9 April 2018.
Records to be maintained.—Every collector of tax at source shall maintain, in Form 15G, a record of the collection of tax at source showing the particulars of every statement of tax deducted received, held and disposed of, shall make every entry in the record within sixty 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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