Rule 24, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2026 [SB4-B8F]

Electronic records.—A record or return required by these rules may be maintained and furnished in electronic form in Form 26Q, 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 Assessing Officer of the charge in a form legible to him, and shall be copied to a separate medium at intervals of not more than seven days; and every assessee who maintains a record in electronic form shall intimate that fact to the Director General of Income-tax within forty-five days of beginning to do so.