Rule 37, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2025 [S5A-GJS]
As at 7 September 2026. In force from 14 October 2025.
Records to be maintained.—Every non-resident shall maintain, in Form 16, a record of the earning of income in India by a non-resident showing the particulars of every assessment received, held and disposed of, shall make every entry in the record within forty-five 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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