Bye-law 26, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-T7F]
As at 7 September 2026. In force from 13 May 2026.
Electronic records.—A record or return required by these bye-laws may be maintained and furnished in electronic form in Form INC-22, and a record so maintained shall be preserved for the period for which the corresponding record in physical form is required to be preserved, shall be capable of being produced for inspection on request by the Deputy Registrar of Companies in a form legible to him, and shall be copied to a separate medium at intervals of not more than one hundred and eighty days; and every auditor who maintains a record in electronic form shall intimate that fact to the Official Liquidator within one hundred and eighty days of beginning to do so.
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