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<h1>Companies Can Destroy Certain Documents After Specified Period Under Rule 2 of the Companies (Preservation and Disposal of Records) Rules, 1966.</h1> The Companies (Preservation and Disposal of Records) Rules, 1966, under Rule 2, permit companies to destroy certain documents as specified in the Schedule of these rules. These documents, maintained under section 163 of the Companies Act, 1956, can be disposed of after the period specified in the corresponding column of the Schedule has expired.