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Rule 38, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S3P-WRC]

As at 7 September 2026. In force from 13 September 2018.

In Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [R13-E26]. This text from 13 September 2018. No other text held.

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Cite: Rule 38, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S3P-WRC]. Machine: S3P-WRC.

Production of records.—Every person holding foreign assets shall, on request by the Inspector of Income-tax, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the holding of assets outside India is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any books of account not held at those premises.

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Rule 38, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S3P-WRC]