• Companies (Preservation and Disposal of Records) Rules, 1966: Bare Act

  • 2. Destruction of documents.- The documents specified in column (1) of the Schedule to these rules kept by a company under section 163 of the Companies Act, 1956, may be destroyed after the expiration of the period indicated against them in column (2) of the said Schedule.

    3. Preservation of documents beyond the period prescribed.- Notwithstanding anything contained in these rules the Registrar of Companies may, by order in writing, direct any company to preserve any of the documents mentioned in column (1) of the said Schedule beyond the period specified for retention in the corresponding entry in column (2) thereof.

    4. Record of documents destroyed to be maintained.- A company shall maintain a register in the form set out in the Appendix annexed hereto wherein it shall enter brief particulars of the documents destroyed and all entries made therein shall be authenticated by the Secretary or such other person as may be authorised by the Board for the purpose.

    5. A contravention of any of these rules.- shall be punishable with fine which may extend to five hundred rupees.


    (See rules 2 and 3)

    Name of documents




    (1) Register of members commencing from the date of the registration of the company


    (2) Index of members


    (3) Register of debenture-holders

    15 years after the redemption of debentures

    (4) Index of debenture-holders

    15 years after the redemption of debentures

    (5) Copies of all annual returns prepared under sections159 and 160 and copies of all certificates and documents required to be annexed thereto under sections 160 and 161.

    8 years from the date of filing with the Registrar


    (See rule 4)

    Particulars of documents destroyed destruction with the

    Date and mode of initials of Secretary or other authorised person





    Foot Note

    1. Published in the GOI vide Notification No. GSR 98(E), dated 5th. January, 1966.

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