Rule 5, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2026 [SDE-CR3]
As at 7 September 2026. In force from 2 June 2026.
Application for registration.—Every assessee carrying on the carrying on of business or profession shall make an application for registration to the Director General of Income-tax in Form 26AS, within thirty days of the commencement of these rules, accompanied by a fee of five thousand rupees and a statement of every refund held by him on the date of the application, and shall keep a copy of the application and of the statement for one hundred and twenty days from that date.
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