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of <h1>Insolvency and Bankruptcy Board must follow 2018 rules for maintaining financial records as per government directions.</h1> The Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018, mandates that the Board maintain its accounts and records in the specified form of financial statements attached to these rules. Additionally, the Board is required to adhere to the general directions provided by the Central Government, which are formulated in consultation with the Comptroller and Auditor General of India, for maintaining these financial statements.
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