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        SEBI

        Regulation 17 - Period of maintenance of books of account, records and other documents.

        Securities and Exchange Board of India (Underwriters) Regulations, 1993
        Chapter III
        GENERAL OBLIGATIONS AND RESPONSIBILITIES

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        Record retention requires underwriters to preserve books and related records for the prescribed minimum period under regulation. Under Regulation 17, every underwriter must preserve the books of account and other records and documents mentioned under the chapter and retain such materials for a minimum period of five years, ensuring continued availability of accounting and related documentation for compliance purposes.
                          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 requires underwriters to preserve books and related records for the prescribed minimum period under regulation.

                                Under Regulation 17, every underwriter must preserve the books of account and other records and documents mentioned under the chapter and retain such materials for a minimum period of five years, ensuring continued availability of accounting and related documentation for compliance purposes.


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