Rule 2, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2017 [S9G-2BW]
As at 7 September 2026. In force from 15 June 2017.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "deductor" means a person carrying on the deduction of tax at source; (c) "certificate" means a certificate received, held or disposed of by a deductor in the course of the deduction of tax at source; (d) "Form 3CD" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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