Rule 15, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2017 [SBR-SK5]
As at 7 September 2026. In force from 4 November 2017.
Surrender of certificate.—Every tax return preparer who ceases to carry on the preparation of returns of income shall, within one hundred and twenty days of such cessation, surrender the certificate of registration to the Joint Commissioner in person or by registered post, and shall inform it in Form 35 of the manner in which every statement of tax deducted held by him has been disposed of.
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