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Records to be maintained
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.... following records and documents, namely :- (a) records of securities dematerialised and rematerialised; (b) the names of the transferor, transferee, and the dates of transfer of securities; (c) a register and an index of beneficial owners; ^1[(cc) details of the holding of the securities of beneficial owners as at the end of each day;] (d) records of instructions received from and ....
TaxTMI