Rule 33, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2010 [SDQ-8V3]
As at 7 September 2026. In force from 21 October 2010.
Records to be maintained.—Every deductor shall maintain, in Form 3CD, a record of the deduction of tax at source showing the particulars of every statement of tax deducted received, held and disposed of, shall make every entry in the record within sixty 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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