Rule 5, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2026 [SC7-TEA]
As at 7 September 2026. In force from 14 January 2026.
Production of records.—Every non-resident shall, on request by the Assessing Officer, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the earning of income in India by a non-resident is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any challan not held at those premises.
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