Rule 10, Bihar Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2006 [SCB-0JZ]
As at 7 September 2026. In force from 7 November 2006.
Records to be maintained.—Every person responsible for paying shall maintain, in Form 26Q, a record of the payment of sums liable to deduction showing the particulars of every books of account received, held and disposed of, shall make every entry in the record within forty-five 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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