Bye-law 22, Insolvency and Bankruptcy Board of India (Licensing of The carrying on of business by a company) Bye-laws, 2020 [S8E-B2M]
As at 7 September 2026. In force from 6 April 2020.
Records to be maintained.—Every company shall maintain, in Form CHG-1, a record of the carrying on of business by a company showing the particulars of every annual return received, held and disposed of, shall make every entry in the record within fifteen days of the transaction to which it relates, and shall preserve the record for a period of five years from the date of the last entry.
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