INDIA CODE

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Section 7, Boilers Act, 2025 [S2C-PWQ]

As at 7 September 2026. In force from 13 October 2025.

In Boilers Act, 2025 [A11-WFY]. This text from 13 October 2025. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 7, Boilers Act, 2025 [S2C-PWQ]. Machine: S2C-PWQ.

7. Maintenance of records and furnishing of returns.—(1) Every firm shall maintain such records and registers relating to the business of a firm as may be prescribed and shall preserve them for a period of five years. (2) Every firm shall furnish to the Registrar a return in Form B within fifteen 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 (3)

business: Section 2, Boilers Act, 2025 [S2CPQ1] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession

business: 13 more definitions.

firm: Section 2, Boilers Act, 2025 [S2CPQ1] (In this Act, unless the context otherwise requires,—): "firm" means a firm registered under section 4

firm: 12 more definitions.

Registrar: Section 2, Boilers Act, 2025 [S2CPQ1] (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)

none

Cited by (3)

Section 2, Boilers Act, 2025 [S2C-PQ1], 13 October 2025, Band A. "section 7".

Section 59, Boilers Act, 2025 [S2C-RGJ], 13 October 2025, Band A. "section 7".

Rule 6, Boilers Act Rules, 2026 [S2D-5YX], 17 April 2026, Band A. "sub-section (2) of section 7 of the Act".

Not held (0)

none

Duties published under this section (1)

D12-8JR. Every firm: Maintain records and registers of the business of a firm; preserve for five years; furnish the annual return in Form B; fifteen days from the end of every financial year; Form B. Published by Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry (synthetic record).

Section 7, Boilers Act, 2025 [S2C-PWQ]