Rule 19, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2025 [SC7-90G]
As at 7 September 2026. In force from 24 October 2025.
Records to be maintained.—Every registered valuer shall maintain, in Form ITR-1, a record of the valuation of assets for the purposes of tax showing the particulars of every income received, held and disposed of, shall make every entry in the record within sixty 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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