Rule 23, Madhya Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [S9R-W95]
As at 7 September 2026. In force from 24 January 2022.
Maintenance of premises.—Every accountant shall keep the premises where the audit of accounts for the purposes of tax is carried on in a clean and orderly condition, shall provide for every income kept there a place set apart for its safe keeping, shall not use the premises for any purpose incompatible with the audit of accounts for the purposes of tax, and shall furnish to the Joint Commissioner in Form 26Q, within one hundred and twenty days of the commencement of these rules, a plan of the premises showing the place so set apart.
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