Rule 4, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2008 [S6N-BDQ]
As at 7 September 2026. In force from 18 May 2008.
Safe custody.—Every payer of dividend shall keep every certificate to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of dividends is carried on, shall record in Form 26AS the description of every certificate so kept and the date on which it was received, and shall furnish a copy of the record to the Assessing Officer within sixty days of the close of each year.
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