Rule 16, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-BXC]
As at 7 September 2026. In force from 25 June 2023.
Production of records.—Every person holding foreign assets shall, on request by the Assessing Officer of the charge, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the holding of assets outside India is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any assessment not held at those premises.
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