Rule 9, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2022 [SEC-2Q5]
As at 7 September 2026. In force from 9 July 2022.
Report of contravention.—Where the Income-tax Officer has reason to believe that any provision of these rules has been contravened, he shall record the particulars in Form 26AS and report the matter to the Principal Chief Commissioner within seven days of his coming to know of it; and the Principal Chief Commissioner shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the tax return preparer concerned within sixty days of the entry.
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