Rule 31, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2012 [S96-ACP]
As at 6 September 2026. In force from 20 February 2012.
Production of records.—Every charitable institution shall, on request by the Inspector of Income-tax, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the carrying on of charitable activities 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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