Rule 6, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [SC0-R8K]
As at 7 September 2026. In force from 11 January 2022.
Periodical returns.—Every accountant shall furnish to the Appellate Tribunal, within thirty days of the close of each year, a return in Form 26AS of the audit of accounts for the purposes of tax carried on during that year, and a nil return where no such activity was carried on.
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