Preservation of records

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..... idation process. (2) Without prejudice to the generality of the obligations under 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 / taking over of the assignment; (c) initiation of voluntary liquidation process; (d) public announcement; .....

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..... he process. (3) The liquidator shall preserve: (a) electronic copy of all records (physical and electronic) for a minimum period of eight years; and (b) a physical copy of records for a minimum period of three years; from the date of dissolution of the corporate person, before the Board, the Adjudicating Authority, Appellate Authority or any Court, whichever is later. (4) In case of .....

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..... cement or continue the assignment till its conclusion. ] ************* NOTES:- 1. Substituted vide Notification No. IBBI/2022-23/GN/REG095 dated 16-09-2022 before it was read as, Preservation of records 41. 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 lea .....

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