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of <h1>Regulation 45A mandates liquidators to preserve records for 8 years electronically and 3 years physically post-dissolution.</h1> Regulation 45A of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 mandates that liquidators preserve comprehensive records of the liquidation process. These records include documents related to the liquidator's appointment, the admission of the corporate debtor into liquidation, stakeholder claims, and professional engagements. The liquidator must maintain electronic records for at least eight years and physical records for at least three years post-dissolution or process closure. Outgoing liquidators must transfer records to successors, and records must be securely stored and made available as required by law. Records also include documentation of specific transactions and legal proceedings.
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