Rule 16, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2014 [SDY-5K0]
As at 7 September 2026. In force from 21 December 2014.
Surrender of certificate.—Every accountant who ceases to carry on the audit of accounts for the purposes of tax shall, within twenty-one 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 3CD of the manner in which every income held by him has been disposed of.
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