Rule 17, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2026 [S8T-K0E]
As at 7 September 2026. In force from 15 May 2026.
Destruction of records.—A record maintained under these rules shall not be destroyed before the expiry of the period for which these rules require it to be preserved; and every collector of tax at source who destroys a record after that period shall enter the particulars of the record destroyed and the date of its destruction in Form 26AS, and shall furnish an extract of that entry to the Commissioner within ninety days of the destruction.
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