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Rule 5, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SDN-9ER]

As at 7 September 2026. In force from 24 June 2009.

In Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [R1N-K5J]. This text from 24 June 2009. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 5, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SDN-9ER]. Machine: SDN-9ER.

Records to be maintained.—Every deductor shall maintain, in Form ITR-1, a record of the deduction of tax at source showing the particulars of every audit report received, held and disposed of, shall make every entry in the record within thirty 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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Rule 5, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [SDN-9ER]