Rule 23, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2024 [S8P-FD4]
As at 7 September 2026. In force from 27 July 2024.
Surrender of certificate.—Every assessee who ceases to carry on the carrying on of business or profession shall, within ninety days of such cessation, surrender the certificate of registration to the Principal Chief Commissioner in person or by registered post, and shall inform it in Form 26AS of the manner in which every statement of tax deducted held by him has been disposed of.
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