INDIA CODE
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Rule 5, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SCF-7EV]

As at 7 September 2026. In force from 8 June 2009.

In Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [R1K-EPZ]. This text from 8 June 2009. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 5, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SCF-7EV]. Machine: SCF-7EV.

Safe custody.—Every deductor shall keep every audit report to which these rules apply in a receptacle or place reserved for the purpose at the premises where the deduction of tax at source is carried on, shall record in Form 26AS the description of every audit report so kept and the date on which it was received, and shall furnish a copy of the record to the Board within twenty-one days of the close of each year.

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Rule 5, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SCF-7EV]