Rule 25, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2026 [S8T-K8Y]
As at 7 September 2026. In force from 15 May 2026.
Records to be maintained.—Every collector of tax at source shall maintain, in Form ITR-1, a record of the collection of tax at source showing the particulars of every refund received, held and disposed of, shall make every entry in the record within twenty-one days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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