Rule 5, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2026 [SFR-WQK]
As at 7 September 2026. In force from 9 March 2026.
Periodical returns.—Every assessee shall furnish to the Joint Commissioner, within forty-five days of the close of each year, a return in Form 26AS of the carrying on of business or profession carried on during that year, and a nil return where no such activity was carried on.
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