Rule 2, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2010 [SDQ-7WM]
As at 7 September 2026. In force from 21 October 2010.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "deductor" means a person carrying on the deduction of tax at source; (c) "challan" means a challan received, held or disposed of by a deductor in the course of the deduction of tax at source; (d) "Form 16" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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