Registers and books of account

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..... and brought up-to-date, with all convenient speed, as soon as the order for liquidation is passed. (2) The liquidator shall maintain the following registers and books, as may be applicable, in relation to the liquidation of the corporate debtor, and shall preserve them for a period of eight years after the dissolution of the corporate debtor- (a) Cash Book; (b) Ledger; (c) Bank Ledger; .....

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..... m fit in the facts and circumstances of the liquidation process. (4) The liquidator shall keep receipts for all payments made or expenses incurred by him. ************* NOTES:- 1. Substituted vide Notification No. IBBI/2019-20/GN/REG053 dated 06-01-2020 before it was read as (q) Register of unclaimed dividends and undistributed properties deposited in a .....

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