INDIA CODE

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Rule 14, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-BV0]

As at 7 September 2026. In force from 25 June 2023.

In Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [R1A-9VF]. This text from 25 June 2023. No other text held.

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Cite: Rule 14, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-BV0]. Machine: S7F-BV0.

Safe custody.—Every person holding foreign assets shall keep every assessment to which these rules apply in a receptacle or place reserved for the purpose at the premises where the holding of assets outside India is carried on, shall record in Form ITR-1 the description of every assessment so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within one hundred and twenty days of the close of each year.

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Rule 14, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-BV0]