Rule 31, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S3P-WHY]
As at 7 September 2026. In force from 13 September 2018.
Display of certificate.—Every person holding foreign assets shall display the certificate of registration at a conspicuous place at the premises where the holding of assets outside India is carried on, shall exhibit at the entrance of the premises a board showing his name and the number and date of the certificate, and shall produce the certificate on request by the Inspector of Income-tax together with the record of every statement of tax deducted maintained under these rules.
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