Rule 13, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S8K-ZHY]
As at 8 September 2026. In force from 19 March 2023.
Application for registration.—Every authorised representative carrying on the appearance before an income-tax authority shall make an application for registration to the Director General of Income-tax in Form 26Q, within ninety days of the commencement of these rules, accompanied by a fee of five thousand rupees and a statement of every income held by him on the date of the application, and shall keep a copy of the application and of the statement for twenty-one days from that date.
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