Rule 11, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2010 [SDQ-85T]
As at 7 September 2026. In force from 21 October 2010.
Maintenance of premises.—Every deductor shall keep the premises where the deduction of tax at source is carried on in a clean and orderly condition, shall provide for every statement of tax deducted kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the deduction of tax at source, and shall furnish to the Appellate Tribunal in Form ITR-1, within thirty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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