https://www.taxtmi.com/acts?id=52399 Every stock broker must maintain, physically or electronically, specified books of account and records (including transaction register, client and general ledgers, cash and bank books, securities registers, contract notes, margin ledgers and client account opening forms). Brokers in the Execution Only Platform must maintain the same records. Brokers must inform the recognised stock exchange of the location of records and provide audited balance sheet and profit and loss account within six months or as specified. Brokers acting as underwriters must keep additional underwriting records such as agreements, subscription totals, corporate financial statements and auditors' reports or detailed receipts, expenditures and asset-liability statements. en-us Thu, 08 Jan 2026 11:44:59 +0530 Thu, 08 Jan 2026 11:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52399 Every stock broker must maintain, physically or electronically, specified books of account and records (including transaction register, client and general ledgers, cash and bank books, securities registers, contract notes, margin ledgers and client account opening forms). Brokers in the Execution Only Platform must maintain the same records. Brokers must inform the recognised stock exchange of the location of records and provide audited balance sheet and profit and loss account within six months or as specified. Brokers acting as underwriters must keep additional underwriting records such as agreements, subscription totals, corporate financial statements and auditors' reports or detailed receipts, expenditures and asset-liability statements. Act-Rules SEBI Thu, 08 Jan 2026 11:44:59 +0530 https://www.taxtmi.com/acts?id=52399