Section 31B(7) in The Karnataka Minor Mineral Concession Rules, 1994
(7)The tender shall be accompanied by.(i)Clearance certificate in respect of mining dues, such as or royalty dead rend and surface rent payable under the Act or the rules made there under, obtained from the Government or any officer or authority authorised by it in this behalf; an affidavit stating that the applicant has,A Filed up-to-date income-tax Returns.B Paid the income tax assessed on him, andC paid the income tax on the basis of self assessment as provided in the Income tax Act, 1961.