Record retention requirements prescribe retention periods for company registers, debenture records and annual return documents. Companies must retain specified records under the Companies (Preservation and Disposal of Records) Rules, 1966: the Register of Members and Index of Members permanently; the Register and Index of Debenture-holders for 15 years after redemption; and copies of annual returns and annexed certificates and documents for 8 years from filing. An appendix requires particulars of destroyed documents, including date, mode of destruction and authorised initials.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Record retention requirements prescribe retention periods for company registers, debenture records and annual return documents.
Companies must retain specified records under the Companies (Preservation and Disposal of Records) Rules, 1966: the Register of Members and Index of Members permanently; the Register and Index of Debenture-holders for 15 years after redemption; and copies of annual returns and annexed certificates and documents for 8 years from filing. An appendix requires particulars of destroyed documents, including date, mode of destruction and authorised initials.
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