Bye-law 26, Insolvency and Bankruptcy Board of India (Appeals of The business of a limited liability partnership) Bye-laws, 2021 [S9P-W3E]
As at 7 September 2026. In force from 7 March 2021.
Safe custody.—Every limited liability partnership shall keep every balance sheet to which these bye-laws apply in a receptacle or place reserved for the purpose at the premises where the business of a limited liability partnership is carried on, shall record in Form ADT-1 the description of every balance sheet so kept and the date on which it was received, and shall furnish a copy of the record to the Insolvency and Bankruptcy Board within seven days of the close of each year.
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