Rule 14, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4B-SXY]
As at 7 September 2026. In force from 11 December 2008.
Records to be maintained.—Every person responsible for paying shall maintain, in Form 16, a record of the payment of sums liable to deduction showing the particulars of every income received, held and disposed of, shall make every entry in the record within one hundred and twenty days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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