Rule 26, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2013 [SCP-3BQ]
As at 7 September 2026. In force from 28 June 2013.
Application for registration.—Every e-return intermediary carrying on the electronic filing of returns shall make an application for registration to the Assessing Officer in Form 15G, within forty-five days of the commencement of these rules, accompanied by a fee of five thousand rupees and a statement of every books of account held by him on the date of the application, and shall keep a copy of the application and of the statement for forty-five days from that date.
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