Rule 20, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-BB7]
As at 7 September 2026. In force from 24 September 2013.
Register of tax return preparers.—The Joint Commissioner shall maintain a register of tax return preparers in Form 26AS, which shall be open to inspection by any person during office hours on payment of a fee of five thousand rupees.
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