Rule 5, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2015 [S3G-MP0]
As at 7 September 2026. In force from 22 April 2015.
Safe custody.—Every tax return preparer shall keep every notice to which these rules apply in a receptacle or place reserved for the purpose at the premises where the preparation of returns of income is carried on, shall record in Form 26Q the description of every notice so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within ninety days of the close of each year.
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