Rule 13, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2008 [S6N-BP4]
As at 7 September 2026. In force from 18 May 2008.
Destruction of records.—A record maintained under these rules shall not be destroyed before the expiry of the period for which these rules require it to be preserved; and every payer of dividend who destroys a record after that period shall enter the particulars of the record destroyed and the date of its destruction in Form 26Q, and shall furnish an extract of that entry to the Assessing Officer within fifteen days of the destruction.
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