valid as on 30/06/2022

2.9.41:Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017

41. Preservation of records.

The liquidator shall preserve a physical or an electronic copy of the reports, registers and books of account referred to in Regulations 8 and 10 for at least eight years after the dissolution of the corporate person, either with himself or with an information utility.

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