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    <title>Maintenance of books of accounts, records, etc</title>
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    <description>Portfolio managers must maintain specified financial books and supporting records for every investment decision, with transactional records kept under the custody of the Principal Officer. They must notify the Board of the location of these records and, after each accounting period, furnish copies of the balance sheet, profit and loss account and other specified documents for the preceding five accounting periods as and when required by the Board.</description>
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      <description>Portfolio managers must maintain specified financial books and supporting records for every investment decision, with transactional records kept under the custody of the Principal Officer. They must notify the Board of the location of these records and, after each accounting period, furnish copies of the balance sheet, profit and loss account and other specified documents for the preceding five accounting periods as and when required by the Board.</description>
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