Rule 8, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2006 [S47-64N]
As at 7 September 2026. In force from 20 February 2006.
Safe custody.—Every accountant shall keep every certificate to which these rules apply in a receptacle or place reserved for the purpose at the premises where the audit of accounts for the purposes of tax is carried on, shall record in Form 26AS the description of every certificate so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within fifteen days of the close of each year.
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