Rule 8, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2012 [S3B-4WR]
As at 7 September 2026. In force from 6 January 2012.
Safe custody.—Every assessee shall keep every books of account to which these rules apply in a receptacle or place reserved for the purpose at the premises where the carrying on of business or profession is carried on, shall record in Form 26AS the description of every books of account so kept and the date on which it was received, and shall furnish a copy of the record to the Board within fifteen days of the close of each year.
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