Rule 8, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2018 [S62-8RX]
As at 7 September 2026. In force from 19 May 2018.
Records to be maintained.—Every authorised representative shall maintain, in Form 3CD, a record of the appearance before an income-tax authority showing the particulars of every audit report 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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