Rule 25, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2026 [SB4-B9D]
As at 7 September 2026. In force from 13 May 2026.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any assessee dies, his legal representative shall, within thirty days of the death, intimate the death to the Director General of Income-tax in Form 26AS, surrender the certificate of registration to it and furnish a statement of every return then held; and the Director General of Income-tax shall enter the intimation in the register within fifteen days of its receipt.
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