Rule 8, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2007 [S5F-8KS]
As at 7 September 2026. In force from 1 August 2007.
Records to be maintained.—Every assessee shall maintain, in Form ITR-1, a record of the carrying on of business or profession showing the particulars of every statement of tax deducted received, held and disposed of, shall make every entry in the record within twenty-one 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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