Section 21, Multimodal Transportation of Goods Act, 1993 [S1X-G2Z]
As at 7 September 2026. In force from 7 March 1994 by S.O. 2711(E) [N12-6WE].
21. Maintenance of records and furnishing of returns.—(1) Every person carrying on business shall maintain such records and registers relating to the carrying on of business as may be prescribed and shall preserve them for a period of five years. (2) Every person carrying on business shall furnish to the Registrar a return in Form A within ninety days from the end of every financial year, and such other information as the Registrar may, by order in writing, require.
Defined terms in this text (2)
business: Section 2, Multimodal Transportation of Goods Act, 1993 [S1XFFP] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession
business: 13 more definitions.
Registrar: Section 2, Multimodal Transportation of Goods Act, 1993 [S1XFFP] (In this Act, unless the context otherwise requires,—): "Registrar" means the Registrar appointed under section 3
Registrar: 79 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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