Rule 12, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2024 [SEF-B4Z]
As at 7 September 2026. In force from 12 June 2024.
Records to be maintained.—Every payer of dividend shall maintain, in Form 26AS, a record of the distribution of dividends showing the particulars of every return received, held and disposed of, shall make every entry in the record within thirty 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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