Rule 12, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2024 [SFN-2M5]
As at 7 September 2026. In force from 5 June 2024.
Periodical returns.—Every deductor shall furnish to the Commissioner, within thirty days of the close of each year, a return in Form ITR-1 of the deduction of tax at source carried on during that year, and a nil return where no such activity was carried on.
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