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    <title>Destruction of old records</title>
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    <description>The Registrar must preserve documents specified in Annexure B permanently and may destroy other office records only with prior order after specified retention periods. Distinct retention categories cover liquidation accounts, government orders and wound-up LLP documents, legal proceedings, statistical returns, correspondence and routine records; prosecution retention runs from disposal of case and appeal. Annexure C documents retain indicated periods; foreign LLP registered documents may be destroyed three years after cessation of business in India. The Registrar must maintain a two-part Register of destroyed documents (Annexure D) noting particulars, date and mode of destruction, and these rules supplement existing record-retention rules.</description>
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    <pubDate>Fri, 18 Sep 2009 16:27:40 +0530</pubDate>
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      <title>Destruction of old records</title>
      <link>https://www.taxtmi.com/acts?id=11217</link>
      <description>The Registrar must preserve documents specified in Annexure B permanently and may destroy other office records only with prior order after specified retention periods. Distinct retention categories cover liquidation accounts, government orders and wound-up LLP documents, legal proceedings, statistical returns, correspondence and routine records; prosecution retention runs from disposal of case and appeal. Annexure C documents retain indicated periods; foreign LLP registered documents may be destroyed three years after cessation of business in India. The Registrar must maintain a two-part Register of destroyed documents (Annexure D) noting particulars, date and mode of destruction, and these rules supplement existing record-retention rules.</description>
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      <pubDate>Fri, 18 Sep 2009 16:27:40 +0530</pubDate>
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