Rule 22, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2013 [SAD-EQJ]
As at 7 September 2026. In force from 22 October 2013.
Production of records.—Every authorised representative shall, on request by the Assessing Officer, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the appearance before an income-tax authority is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any income not held at those premises.
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