Rule 5, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2013 [SAD-E5K]
As at 7 September 2026. In force from 22 October 2013.
Conditions of registration.—Every authorised representative shall carry on the appearance before an income-tax authority only at the premises specified in the certificate of registration, shall keep every books of account in his possession in a safe and proper manner and separately from anything of a different description, shall produce every such books of account for inspection on request by the Assessing Officer, and shall not part with the certificate of registration to any other person.
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