Rule 25, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-BGM]

As at 7 September 2026. In force from 24 September 2013.

In West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [R12-YAM]. This text from 24 September 2013. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 25, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-BGM]. Machine: S3E-BGM.

Records to be maintained.—Every tax return preparer shall maintain, in Form 10, a record of the preparation of returns of income showing the particulars of every refund received, held and disposed of, shall make every entry in the record within thirty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.

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