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of <h1>Liquidator Must Update Corporate Debtor's Books and Maintain Records for 8 Years Under Regulation 6 of Insolvency Rules.</h1> Regulation 6 of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 mandates that a liquidator must complete and update the corporate debtor's books of account if they are incomplete at the start of liquidation. The liquidator is required to maintain specific registers and books, such as a cash book, ledger, bank ledger, and others, for eight years post-dissolution. These records may be kept in prescribed forms with necessary modifications. Additionally, the liquidator must keep receipts for all payments and expenses related to the liquidation process.
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