Rule 10, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S8K-ZE5]
As at 8 September 2026. In force from 19 March 2023.
Periodical returns.—Every authorised representative shall furnish to the Director General of Income-tax, within forty-five days of the close of each year, a return in Form 26Q of the appearance before an income-tax authority carried on during that year, and a nil return where no such activity was carried on.
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