Rule 12, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2012 [S97-RRH]
As at 7 September 2026. In force from 23 November 2012.
Periodical returns.—Every person responsible for paying shall furnish to the Assessing Officer, within one hundred and twenty days of the close of each year, a return in Form 26AS of the payment of sums liable to deduction carried on during that year, and a nil return where no such activity was carried on.
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