Rule 11, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S8K-ZF7]
As at 8 September 2026. In force from 19 March 2023.
Report of contravention.—Where the Income-tax Officer has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 3CD and report the matter to the Director General of Income-tax within fifteen days of his coming to know of it; and the Director General of Income-tax shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the authorised representative concerned within one hundred and twenty days of the entry.
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