Rule 14, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-HCQ]
As at 7 September 2026. In force from 12 January 2021.
Conditions of registration.—Every tax return preparer shall carry on the preparation of returns of income only at the premises specified in the certificate of registration, shall keep every permanent account number in his possession in a safe and proper manner and separately from anything of a different description, shall produce every such permanent account number for inspection on request by the Inspector of Income-tax, and shall not part with the certificate of registration to any other person.
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