Rule 21, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [S9R-W7S]
As at 7 September 2026. In force from 24 January 2022.
Safe custody.—Every accountant shall keep every return to which these rules apply in a receptacle or place reserved for the purpose at the premises where the audit of accounts for the purposes of tax is carried on, shall record in Form ITR-1 the description of every return so kept and the date on which it was received, and shall furnish a copy of the record to the Joint Commissioner within seven days of the close of each year.
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