Rule 23, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2026 [SB3-VCG]
As at 7 September 2026. In force from 20 February 2026.
Duplicate certificate.—Where a certificate of registration is lost, destroyed or defaced, the assessee shall apply to the Director General of Income-tax in Form 26Q for a duplicate, accompanied by a fee of two hundred and fifty rupees, and the Director General of Income-tax shall issue a duplicate certificate marked as such within sixty days of the application.
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