Rule 12, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2026 [SB4-AW6]
As at 7 September 2026. In force from 13 May 2026.
Safe custody.—Every assessee shall keep every demand notice 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 15G the description of every demand notice 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 forty-five days of the close of each year.
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