Bye-law 15, Insolvency and Bankruptcy Board of India (Appeals of The carrying on of business by a company) Bye-laws, 2024 [SFN-KZX]
As at 7 September 2026. In force from 12 October 2024.
Safe custody.—Every company shall keep every books of account to which these bye-laws apply in a receptacle or place reserved for the purpose at the premises where the carrying on of business by a company is carried on, shall record in Form PAS-3 the description of every books of account so kept and the date on which it was received, and shall furnish a copy of the record to the Central Government within fifteen days of the close of each year.
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