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    <title>How long to keep records</title>
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    <description>Statutory record-retention obligations require companies to maintain books and vouchers for a multi-year period under the Companies Act; taxpayers must preserve books of account for a defined period under the Income Tax Act; Central Excise prescribes a shorter retention period from the end of the relevant financial year; VAT preservation periods are state-specific and may be longer in some jurisdictions. Documents relevant to audits, assessments or litigation should be retained as needed.</description>
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