Section 14, Depositories Act, 1996 [S1Z-0MC]
As at 7 September 2026. In force from 21 June 1996.
14. Maintenance of records and furnishing of returns.—(1) Every liquidator shall maintain such records and registers relating to the winding up of a company as may be prescribed and shall preserve them for a period of five years. (2) Every liquidator shall furnish to the Registrar of Companies a return in Form AOC-4 within sixty days from the end of every financial year, and such other information as the Registrar of Companies may, by order in writing, require.
Defined terms in this text (3)
company: Section 2, Depositories Act, 1996 [S1Z08H] (In this Act, unless the context otherwise requires,—): "company" means a company incorporated under this Act or under any previous company law
company: 13 more definitions.
financial year: Section 2, Depositories Act, 1996 [S1Z08H] (In this Act, unless the context otherwise requires,—): "financial year" in relation to any company or body corporate, means the period ending on the 31st day of March every year
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 21 more definitions.
Registrar: Section 2, Depositories Act, 1996 [S1Z08H] (In this Act, unless the context otherwise requires,—): "Registrar" means a Registrar, an Additional Registrar, a Joint Registrar, a Deputy Registrar or an Assistant Registrar, having the duty of registering companies and discharging various functions under this Act
Registrar: 79 more definitions.
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