Rule 19, Goa Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2014 [SDY-5PA]
As at 7 September 2026. In force from 21 December 2014.
Production of records.—Every accountant shall, on request by the Inspector of Income-tax, produce the certificate of registration and the records maintained under these rules for inspection at the premises where the audit of accounts for the purposes of tax 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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