Rule 5, Andhra Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2013 [SF0-TS9]
As at 7 September 2026. In force from 5 January 2013.
Safe custody.—Every e-return intermediary shall keep every income to which these rules apply in a receptacle or place reserved for the purpose at the premises where the electronic filing of returns is carried on, shall record in Form ITR-1 the description of every income so kept and the date on which it was received, and shall furnish a copy of the record to the Assessing Officer within thirty days of the close of each year.
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