Rule 26, Telangana Mines and Minerals (Development and Regulation) Act, 1957 (Registration) Rules, 2019 [SE5-VK4]
As at 7 September 2026. In force from 20 June 2019.
Records to be maintained.—Every e-return intermediary shall maintain, in Form 26AS, a record of the electronic filing of returns showing the particulars of every books of account received, held and disposed of, shall make every entry in the record within one hundred and twenty 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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