Rule 23, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2013 [SCP-38H]
As at 7 September 2026. In force from 28 June 2013.
Report of contravention.—Where the Inspector of Income-tax has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 15G and report the matter to the Assessing Officer within fifteen days of his coming to know of it; and the Assessing Officer shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the e-return intermediary concerned within one hundred and twenty days of the entry.
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