Rule 14, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2010 [SBC-EH6]
As at 7 September 2026. In force from 22 September 2010.
Safe custody.—Every accountant shall keep every statement of tax deducted to which these rules apply in a receptacle or place reserved for the purpose at the premises where the audit of accounts for the purposes of tax is carried on, shall record in Form 15G the description of every statement of tax deducted so kept and the date on which it was received, and shall furnish a copy of the record to the Appellate Tribunal within thirty days of the close of each year.
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