Preservation of records

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....e a complete account of the corporate insolvency resolution process. (2) Without prejudice to the generality of the obligations under sub-regulation (1), the interim resolution professional or the resolution professional, as the case may be, shall preserve copies of records relating to or forming the basis of: - (a) his appointment as interim resolution professional or resolution profe....

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....agencies; (l) correspondence during the corporate insolvency resolution process; (m) insolvency resolution process cost; and (n) preferential, undervalued, extortionate credit transactions or fraudulent or wrongful trading. (3) The interim resolution professional or the resolution professional shall preserve: (a) electronic copy of all records (physical and e....

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....n professional or the resolution professional acted as such, irrespective of the fact that he did not take up the assignment from its commencement or continue the assignment till its conclusion.]   ******** Notes 1. Inserted vide Notification No. IBBI/2018-19/GN/REG032 dated 05-10-2018 2. Substituted vide F. No. IBBI/2021-22/GN/REG/080 dated 09-02-2022 before it ....