Rule 13, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2025 [SDC-M1B]
As at 7 September 2026. In force from 27 October 2025.
Production of records.—Every non-resident shall, on request by the Income-tax 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 assessment not held at those premises.
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