Rule 9, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2026 [S5B-VW4]
As at 7 September 2026. In force from 24 May 2026.
Records to be maintained.—Every assessee shall maintain, in Form 26Q, a record of the carrying on of business or profession showing the particulars of every challan received, held and disposed of, shall make every entry in the record within thirty 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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