Preservation of records.

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....generality of the provisions of sub-regulation (1), the liquidator shall preserve copies of records relating to or forming the basis of:- a) his appointment as liquidator, including the terms of appointment; b) handing over and taking over of the assignment; c) admission of corporate debtor into liquidation; d) public announcement; e) the constitution o....

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.... l) correspondence during the liquidation process; m) cost of liquidation process; n) all reports, registers, documents such as ^5[****] progress reports, ^6[****] final report prior to dissolution, various registers and books, etc. mentioned in regulations 5 and 6 of these Regulations. o) preferential, undervalued, extortionate credit transactions or fraudulent ....

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.... not handed over, for any reason, to the new liquidator. (5) ^7[****] (6) The records of the corporate debtor shall be preserved by the liquidator as per the applicable laws. (7) The liquidator shall preserve the records at a secure place and shall be obliged to produce records as may be required under the Code and the Regulations made thereunder. Explanation - The records referred to ....

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....oing concern sale in liquidation process or" 5.  Omitted vide F. No. IBBI/2026-27/GN/REG151 dated 01-06-2026 w.e.f. 02-06-2026 before it was read as, "preliminary report, asset memorandum," 6.  Omitted vide F. No. IBBI/2026-27/GN/REG151 dated 01-06-2026 w.e.f. 02-06-2026 before it was read as, "asset sale report, annual status report" 7.  Omitted vide F. ....