Rule 5, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2025 [SC7-PPA]
As at 7 September 2026. In force from 28 December 2025.
Application for registration.—Every accountant carrying on the audit of accounts for the purposes of tax shall make an application for registration to the Assessing Officer in Form 26AS, within sixty days of the commencement of these rules, accompanied by a fee of one hundred rupees and a statement of every statement of tax deducted held by him on the date of the application, and shall keep a copy of the application and of the statement for seven days from that date.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none