Rule 2, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2013 [SCP-2K6]

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) "e-return intermediary" means a person carrying on the electronic filing of returns; (c) "statement of tax deducted" means a statement of tax deducted received, held or disposed of by a e-return intermediary in the course of the electronic filing of returns; (d) "Form 16" 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.