Rule 13, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2022 [SEC-2VX]
As at 7 September 2026. In force from 9 July 2022.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any tax return preparer dies, his legal representative shall, within thirty days of the death, intimate the death to the Principal Chief Commissioner in Form 3CD, surrender the certificate of registration to it and furnish a statement of every permanent account number then held; and the Principal Chief Commissioner shall enter the intimation in the register within ninety days of its receipt.
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