Rule 4, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2017 [SAM-38E]
As at 7 September 2026. In force from 17 May 2017.
Report of contravention.—Where the Assessing Officer of the charge has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 26Q and report the matter to the Director General of Income-tax within fifteen days of his coming to know of it; and the Director General of Income-tax shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the authorised representative concerned within forty-five days of the entry.
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