Rule 11, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2011 [S6T-JR4]
As at 7 September 2026. In force from 9 July 2011.
Records to be maintained.—Every non-resident shall maintain, in Form 3CD, a record of the earning of income in India by a non-resident showing the particulars of every audit report received, held and disposed of, shall make every entry in the record within sixty 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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