Rule 19, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-HH8]
As at 7 September 2026. In force from 12 January 2021.
Safe custody.—Every tax return preparer shall keep every audit report 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 15G the description of every audit report so kept and the date on which it was received, and shall furnish a copy of the record to the Appellate Tribunal within twenty-one days of the close of each year.
Defined terms in this text (0)
none
Made under this rule, or naming it (0)
none
Cited by (0)
none
Not held (0)
none
Duties published under this rule (0)
none