Rule 12, Telangana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2019 [SE5-V5D]
As at 7 September 2026. In force from 20 June 2019.
Maintenance of premises.—Every e-return intermediary shall keep the premises where the electronic filing of returns is carried on in a clean and orderly condition, shall provide for every refund kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the electronic filing of returns, and shall furnish to the Director General of Income-tax in Form 26AS, within sixty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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