Rule 19, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2011 [S5P-Y8E]
As at 7 September 2026. In force from 5 December 2011.
Records to be maintained.—Every person holding foreign assets shall maintain, in Form 26Q, a record of the holding of assets outside India showing the particulars of every statement of tax deducted received, held and disposed of, shall make every entry in the record within seven 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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