https://www.taxtmi.com/acts?id=18405 Rule 15 requires preservation and custody of company registers and annual returns: the register of members and index must be preserved permanently in the custody of the company secretary or a Board-authorised person; registers of debenture holders or other security holders and copies of annual returns with annexures must be preserved for a statutory limited period from redemption or filing and similarly kept in custody; foreign registers follow parallel rules with permanent preservation for member registers unless transferred and statutory retention for security registers. en-us Tue, 01 Apr 2014 08:26:26 +0530 Fri, 13 Mar 2026 13:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18405 Rule 15 requires preservation and custody of company registers and annual returns: the register of members and index must be preserved permanently in the custody of the company secretary or a Board-authorised person; registers of debenture holders or other security holders and copies of annual returns with annexures must be preserved for a statutory limited period from redemption or filing and similarly kept in custody; foreign registers follow parallel rules with permanent preservation for member registers unless transferred and statutory retention for security registers. Act-Rules Companies Law Tue, 01 Apr 2014 08:26:26 +0530 https://www.taxtmi.com/acts?id=18405