Rule 9, Punjab Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2015 [SAH-HFF]
As at 7 September 2026. In force from 25 November 2015.
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 statement of tax deducted 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 Board in Form ITR-1, within forty-five days of the commencement of these rules, a plan of the premises showing the place so set apart.
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