Rule 2, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2006 [SEM-00R]
As at 7 September 2026. In force from 10 February 2006.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "accountant" means a person carrying on the audit of accounts for the purposes of tax; (c) "income" means a income received, held or disposed of by a accountant in the course of the audit of accounts for the purposes of tax; (d) "Form 26AS" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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