Section 4(3)(iii) in The Orissa Minerals (Prevention of theft, Smuggling & Illegal Mining and Regulation of Possession, Storage, Trading and Transportation) Rules, 2007
(iii)an attested copy of the annual income tax return for the preceding assessment year or an affidavit that up-to-date income tax return as prescribed under the Income Tax Act, 1961 has been filed and that the tax due including the tax on account of self assessment has been paid;