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    <title>Maintenance of records</title>
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    <description>A special purpose distinct entity must maintain books, records and a register of holders for each scheme explaining its transactions and accounts; a depository&#039;s register of beneficial owners for dematerialised instruments is deemed the register of holders. The entity must intimate to the Board the places where such records and accounts are kept, and retain books of account, records and other documents relating to a scheme for a minimum period from redemption of all instruments under the scheme.</description>
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      <description>A special purpose distinct entity must maintain books, records and a register of holders for each scheme explaining its transactions and accounts; a depository&#039;s register of beneficial owners for dematerialised instruments is deemed the register of holders. The entity must intimate to the Board the places where such records and accounts are kept, and retain books of account, records and other documents relating to a scheme for a minimum period from redemption of all instruments under the scheme.</description>
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