Rule 3, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2022 [SEC-2H9]

As at 7 September 2026. In force from 9 July 2022.

In Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2022 [R1P-WD3]. This text from 9 July 2022. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 3, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2022 [SEC-2H9]. Machine: SEC-2H9.

Production of records.—Every tax return preparer 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 preparation of returns of income is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any refund not held at those premises.

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