Accounts and records requirements for manufactured goods demand detailed factory documentation and extended retention periods. Registered persons manufacturing specified goods must maintain specified accounts and records at the factory, including purchase documents for packing machines, lease or rent papers, records of repairs or alterations affecting machine capacity, electricity bills, raw material and packing material consumption records, daily production and stock records, waste or scrap records, annual financial statements, and bank statements for machine payments. These records must be retained for twenty-four months from the end of the relevant financial year, and where proceedings are pending, the related records must be kept for one year after final disposal or for the general retention period, whichever is later.