Rule 15, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2018 [S8A-XQC]
As at 7 September 2026. In force from 9 April 2018.
Production of records.—Every collector of tax at source shall, on request by the Deputy Commissioner, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the collection of tax at source is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any demand notice not held at those premises.
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