Rule 22, West Bengal Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2019 [SBV-ZFR]
As at 7 September 2026. In force from 12 May 2019.
Safe custody.—Every person holding foreign assets shall keep every assessment to which these rules apply in a receptacle or place reserved for the purpose at the premises where the holding of assets outside India is carried on, shall record in Form 15G 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 Commissioner within fifteen days of the close of each year.
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