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    <title>Period of retention of accounts.</title>
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    <description>Registered persons must retain books of account and other records for seventy two months from the due date for furnishing the annual return for the relevant year; if party to appeal, revision, proceedings or investigation under Chapter XIX, retain records relating to that subject matter for one year after final disposal or for the seventy two months period, whichever is later.</description>
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      <description>Registered persons must retain books of account and other records for seventy two months from the due date for furnishing the annual return for the relevant year; if party to appeal, revision, proceedings or investigation under Chapter XIX, retain records relating to that subject matter for one year after final disposal or for the seventy two months period, whichever is later.</description>
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