Rule 31, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2016 [S4R-G9Y]
As at 7 September 2026. In force from 14 January 2016.
Production of records.—Every representative assessee shall, on request by the Income-tax Officer, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the representation of another person is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any books of account not held at those premises.
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