Rule 3, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2016 [S9D-H3S]
As at 7 September 2026. In force from 3 February 2016.
Periodical returns.—Every assessee shall furnish to the Principal Chief Commissioner, within seven days of the close of each year, a return in Form 26AS of the carrying on of business or profession carried on during that year, and a nil return where no such activity was carried on.
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