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    <title>Period of retention of accounts.</title>
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    <description>Every registered person required to keep books of account or other records must retain them until the expiry of the statutory retention period measured from the due date for furnishing the annual return for the year pertaining to such accounts and records. If the person is party to an appeal, revision, other proceedings or under investigation for an offence, they must retain records related to the subject matter of those matters for an additional period after final disposal, or for the statutory retention period, whichever is later.</description>
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      <description>Every registered person required to keep books of account or other records must retain them until the expiry of the statutory retention period measured from the due date for furnishing the annual return for the year pertaining to such accounts and records. If the person is party to an appeal, revision, other proceedings or under investigation for an offence, they must retain records related to the subject matter of those matters for an additional period after final disposal, or for the statutory retention period, whichever is later.</description>
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