Bye-law 26, Insolvency and Bankruptcy Board of India (Appeals of The carrying on of business by a company) Bye-laws, 2024 [SFN-MAE]
As at 7 September 2026. In force from 12 October 2024.
Destruction of records.—A record maintained under these bye-laws shall not be destroyed before the expiry of the period for which these bye-laws require it to be preserved; and every company who destroys a record after that period shall enter the particulars of the record destroyed and the date of its destruction in Form PAS-3, and shall furnish an extract of that entry to the Central Government within ninety days of the destruction.
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