valid as on 24/06/2024

Regulation 9. Preservation of documents.
Effective date 01.12.2015

Preservation of documents.

9.  The listed entity shall have a policy for preservation of documents, approved by its board of directors, classifying them in at least two categories as follows-

(a)       documents whose preservation shall be permanent in nature ;

(b)     documents with preservation period of not less than eight years after completion of the relevant transactions:

Provided that the listed entity may keep documents specified in clauses (a) and (b) in electronic mode.

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