Rule 29, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2014 [SAE-0QQ]
As at 7 September 2026. In force from 25 January 2014.
Electronic records.—A record or return required by these rules may be maintained and furnished in electronic form in Form 26AS, and a record so maintained shall be preserved for the period for which the corresponding record in physical form is required to be preserved, shall be capable of being produced for inspection on request by the Income-tax Officer in a form legible to him, and shall be copied to a separate medium at intervals of not more than forty-five days; and every trust who maintains a record in electronic form shall intimate that fact to the Board within forty-five days of beginning to do so.
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