https://www.taxtmi.com/acts?id=40983 Liquidator must preserve a complete account of the liquidation process, including records relating to appointment, handover, claims, stakeholder lists, professionals engaged, filings, correspondence, liquidation costs, reports, registers, and transactions concerning preferential, undervalued, extortionate, fraudulent or wrongful trading. Electronic copies must be kept for at least eight years and physical copies for at least three years from the latest relevant closure or conclusion date. On replacement, records must be handed over to the new liquidator, preserved securely, and produced when required. en-us Mon, 19 Sep 2022 15:13:23 +0530 Tue, 09 Jun 2026 12:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40983 Liquidator must preserve a complete account of the liquidation process, including records relating to appointment, handover, claims, stakeholder lists, professionals engaged, filings, correspondence, liquidation costs, reports, registers, and transactions concerning preferential, undervalued, extortionate, fraudulent or wrongful trading. Electronic copies must be kept for at least eight years and physical copies for at least three years from the latest relevant closure or conclusion date. On replacement, records must be handed over to the new liquidator, preserved securely, and produced when required. Act-Rules IBC Mon, 19 Sep 2022 15:13:23 +0530 https://www.taxtmi.com/acts?id=40983