Rule 22, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2011 [S6T-K3K]
As at 7 September 2026. In force from 9 July 2011.
Safe custody.—Every non-resident shall keep every challan to which these rules apply in a receptacle or place reserved for the purpose at the premises where the earning of income in India by a non-resident is carried on, shall record in Form 26Q the description of every challan so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within twenty-one days of the close of each year.
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