Rule 20, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Inspection) Rules, 2006 [SDF-XJH]
As at 7 September 2026. In force from 23 July 2006.
Records to be maintained.—Every accountant shall maintain, in Form 26AS, a record of the audit of accounts for the purposes of tax showing the particulars of every assessment received, held and disposed of, shall make every entry in the record within ninety 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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