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To maintain proper books of account and records, etc.
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....ly:- (a) in relation to underwriter being a body corporate- (i) a copy of the balance sheet and profit and loss account as specified in sections 211 and 212 of the Companies Act, 1956 (1 of 1956); (ii) a copy of the auditor's report referred to in section 227 of the Companies Act, 1956 (1 of 1956); (b) in relation to an underwriter not being a body corporate- (i) records in respect of all sum....