Record retention requirements mandate differentiated preservation of corporate filings according to document type and triggering corporate events. Schedule II prescribes differentiated mandatory preservation periods for corporate records at the Registrar of Companies, pairing each document type with a specific retention rule. It categorises filings-prospectuses, returns, charge particulars, director filings, winding-up and liquidation papers, unclaimed dividends and registers-and ties retention to events such as satisfaction of charges, redemption of debentures, dissolution or filing of subsequent accounts; some records are retained permanently or for extended terms to protect creditor and investor interests.