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        SEBI

        Regulation 18 - Maintenance of books of account and records.

        Securities and Exchange Board of India (Stock Brokers) Regulations, 1992
        Chapter IV
        GENERAL OBLIGATIONS AND RESPONSIBILITIES

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        Record retention requirement requires stock brokers to preserve books of account for a specified minimum period. Maintenance of books of account and records requires every stock broker to retain the accounting books and other records maintained under the applicable regulation and to preserve those books and records for a minimum period of five years.
                        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 requirement requires stock brokers to preserve books of account for a specified minimum period.

                              Maintenance of books of account and records requires every stock broker to retain the accounting books and other records maintained under the applicable regulation and to preserve those books and records for a minimum period of five years.


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