Rule 12, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2010 [S93-CKR]
As at 7 September 2026. In force from 22 April 2010.
Annual statement.—Every person responsible for paying shall furnish to the Commissioner, on or before the thirtieth day of April every year, a statement in Form 26Q of every statement of tax deducted held by him on the thirty-first day of March of that year, together with a certificate that the statement is true and complete, and shall preserve a copy of the statement and of the certificate for forty-five days from the date on which it is furnished.
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