INDIA CODE

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Rule 5, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-H39]

As at 7 September 2026. In force from 12 January 2021.

In Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [R13-PRR]. This text from 12 January 2021. No other text held.

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Cite: Rule 5, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-H39]. Machine: S3V-H39.

Production of records.—Every tax return preparer 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 preparation of returns of income 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 5, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-H39]