Rule 2, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2026 [SC9-0P7]

Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "non-resident" means a person carrying on the earning of income in India by a non-resident; (c) "statement of tax deducted" means a statement of tax deducted received, held or disposed of by a non-resident in the course of the earning of income in India by a non-resident; (d) "Form 26Q" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.