Rule 26, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2010 [SDQ-8MX]
As at 7 September 2026. In force from 21 October 2010.
Application for registration.—Every deductor carrying on the deduction of tax at source shall make an application for registration to the Appellate Tribunal in Form ITR-1, within one hundred and twenty days of the commencement of these rules, accompanied by a fee of one thousand rupees and a statement of every return held by him on the date of the application, and shall keep a copy of the application and of the statement for forty-five days from that date.
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