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Rule 23, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [SC0-70G]

As at 7 September 2026. In force from 20 September 2021.

In Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [R1J-JNE]. This text from 20 September 2021. No other text held.

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Cite: Rule 23, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [SC0-70G]. Machine: SC0-70G.

Safe custody.—Every e-return intermediary shall keep every statement of tax deducted to which these rules apply in a receptacle or place reserved for the purpose at the premises where the electronic filing of returns is carried on, shall record in Form 26AS the description of every statement of tax deducted so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within ninety days of the close of each year.

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Rule 23, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2021 [SC0-70G]