Section 9(2)(e) in The Mineral Concession Rules, 1960
(e)[ an affidavit stating that the applicant has- [Inserted by G.S.R. 86(E), dated 10.2.1987. ](i)filed up-to-date income-tax returns;(ii)paid the income-tax assessed on him; and(iii)paid the income-tax on the basis of self-assessment as provided in the Income-tax Act, 1961;