A company is required to maintain its books of account and vouchers for a period of 8 years immediately preceding the current year.

A s. 25 company is required to maintain its books of account and vouchers for a period of not less than 4 years.

The books and papers of the Amalgamated/Transferor Company must be not be disposed of without the prior permission of the Central Government

The books and papers of a company which has been wound-up and of its liquidator shall not be destroyed for a period of 5 years from the date of its dissolution. They may be destroyed earlier with prior Central Government permission.

Every Company (not being an NBFC) accepting public deposits must maintain a Register of deposits for 8 calendar years from the financial year in which the latest entry is made in the Register

The Register and Index of Members must be maintained Permanently.

The Register and Index of debenture-holders must be maintained for 15 years after the redemption of debentures

The copies of all Annual Returns and Certificates annexed thereto must be maintained for 8 years from date of filing with the ROC

Every NBFC accepting public deposits must maintain a Register of deposits for each branch and a consolidated Register for 8 calendar years following the financial year in which the latest repayment /renewal entry is made in the Register

Assessees are required to preserve the specified books of account for a period of 6 years from the end of the relevant assessment year, i.e., for a total period of 8 previous years. Thus, accounts must be maintained for PY 1997-98 and onwards and accounts up to 31st March, 1997 (PY 1996-97) need not be maintained for income-tax purposes.

Transfer Pricing documents and information specified under Rule 10D must be maintained for a period of 8 years from the end of the relevant assessment year, i.e., for a total period of 10 previous years.

Daily Stock Account of goods produced must be maintained for 5 years immediately after the financial year to which such records pertain

Records maintained under various other laws in force from time to time would be acceptable

Every Registered Dealer must preserve all books of account, registers and other documents relating to stocks, purchases, dispatches and deliveries of goods, payment made and receipts towards sale or purchase of goods for at least 5 years from the expiry of the year to which they relate

Under the SEBI Regulations for Stock Brokers, Merchant Bankers, Portfolio Managers, Underwriters, Debenture Trustees, FIIs, Custodian of Securities and Depository Participants the Records prescribed by SEBI under relevant Regulations must be maintained for a minimum period of 5 years

Under the SEBI Regulations for Venture Capital Funds and Mutual Funds the records prescribed by SEBI under relevant Regulations must be maintained for a minimum period of 8 years

SEBI Regulations for Registrar & Transfer Agents and Bankers to an Issue the records prescribed by SEBI under relevant Regulations must be maintained for a minimum period of 3 years

CAs should preserve records relating to audit and other work done by them, routine correspondence and other papers for a minimum period of 10 years