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....l controls. 18. (1) Every^ 2[custodian] shall have adequate internal controls to prevent any manipulation of records and documents including audits for securities ^3[, goods] and rights or entitlem....

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....4-7-2008. 2. Substituted vide NOTIFICATION No. SEBI/LAD-NRO/GN/2019/01 dated 01-01-2019 before it was read as "custodian of securities" 3. Inserted vide NOTIFICATION No. SEBI/LAD-NRO/GN/20....