Rule 5, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2017 [SBR-S9M]
As at 7 September 2026. In force from 4 November 2017.
Periodical returns.—Every tax return preparer shall furnish to the Joint Commissioner, within ninety days of the close of each year, a return in Form 35 of the preparation of returns of income carried on during that year, and a nil return where no such activity was carried on.
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