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        Companies Law

        Maintenance of ‑ Whether vouchers, invoices and other connected records are to be preserved along with books of account

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        Preservation of vouchers and invoices: supporting records must be retained with books of account to substantiate entries. Companies must preserve the statutory books of account specified in sub section (1) and, in addition, maintain vouchers, invoices and bills for a like period because the relevant entries in the books cannot be substantiated without the supporting documents.
                          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.

                                Preservation of vouchers and invoices: supporting records must be retained with books of account to substantiate entries.

                                Companies must preserve the statutory books of account specified in sub section (1) and, in addition, maintain vouchers, invoices and bills for a like period because the relevant entries in the books cannot be substantiated without the supporting documents.


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