INDIA CODE

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Rule 5, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2019 [S4Z-1E3]

As at 7 September 2026. In force from 20 June 2019.

In Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2019 [R15-PD2]. This text from 20 June 2019. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 5, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2019 [S4Z-1E3]. Machine: S4Z-1E3.

Safe custody.—Every non-resident shall keep every audit report to which these rules apply in a receptacle or place reserved for the purpose at the premises where the earning of income in India by a non-resident is carried on, shall record in Form 35 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 Commissioner within ninety days of the close of each year.

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Rule 5, Delhi Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2019 [S4Z-1E3]