Rule 26, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2013 [S3E-BHP]
As at 7 September 2026. In force from 24 September 2013.
Surrender of certificate.—Every tax return preparer who ceases to carry on the preparation of returns of income shall, within seven days of such cessation, surrender the certificate of registration to the Joint Commissioner in person or by registered post, and shall inform it in Form ITR-1 of the manner in which every return held by him has been disposed of.
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