Rule 27, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2021 [S3V-HSR]
As at 7 September 2026. In force from 12 January 2021.
Surrender of certificate.—Every tax return preparer who ceases to carry on the preparation of returns of income shall, within sixty days of such cessation, surrender the certificate of registration to the Appellate Tribunal in person or by registered post, and shall inform it in Form 16 of the manner in which every income held by him has been disposed of.
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