Rule 13, Puducherry Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2025 [SC7-PYT]
As at 7 September 2026. In force from 28 December 2025.
Surrender of certificate.—Every accountant who ceases to carry on the audit of accounts for the purposes of tax shall, within one hundred and twenty days of such cessation, surrender the certificate of registration to the Assessing Officer in person or by registered post, and shall inform it in Form 26AS of the manner in which every books of account held by him has been disposed of.
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