Rule 10, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2006 [SEM-088]
As at 7 September 2026. In force from 10 February 2006.
Safe custody.—Every accountant shall keep every permanent account number to which these rules apply in a receptacle or place reserved for the purpose at the premises where the audit of accounts for the purposes of tax is carried on, shall record in Form 35 the description of every permanent account number so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within ninety days of the close of each year.
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