Rule 14, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2010 [S93-CNM]
As at 7 September 2026. In force from 22 April 2010.
Surrender of certificate.—Every person responsible for paying who ceases to carry on the payment of sums liable to deduction shall, within one hundred and twenty days of such cessation, surrender the certificate of registration to the Commissioner in person or by registered post, and shall inform it in Form 26AS of the manner in which every assessment held by him has been disposed of.
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