Rule 9, Gujarat Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2022 [SC0-RBN]
As at 7 September 2026. In force from 11 January 2022.
Records to be maintained.—Every accountant shall maintain, in Form ITR-1, a record of the audit of accounts for the purposes of tax showing the particulars of every certificate received, held and disposed of, shall make every entry in the record within seven days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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