Rule 17, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2026 [SB3-V64]
As at 7 September 2026. In force from 20 February 2026.
Safe custody.—Every assessee shall keep every assessment to which these rules apply in a receptacle or place reserved for the purpose at the premises where the carrying on of business or profession is carried on, shall record in Form 26Q the description of every assessment so kept and the date on which it was received, and shall furnish a copy of the record to the Director General of Income-tax within sixty days of the close of each year.
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