Rule 6, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2024 [SDA-4QX]
As at 7 September 2026. In force from 11 July 2024.
Records to be maintained.—Every person responsible for paying shall maintain, in Form 10, a record of the payment of sums liable to deduction showing the particulars of every statement of tax deducted received, held and disposed of, shall make every entry in the record within sixty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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