Appendix 7
TEXT OF THE COMPANIES (PRESERVATION AND DISPOSAL OF RECORDS)
RULES, 1966 WITH TEXT OF FORM
New Delhi, the 5th January, 1966
G.S.R. 98.‑ In exercise of the powers conferred by sub‑section (1) of
section 642 read with subsection (1‑A) of section 163 of the Companies
Act, 1956 (1 of 1956), the Central Government hereby makes the following rules,
namely:
1. Short title and commencement.‑ (1) These rules may be
called The Companies (Preservation and
Disposal of Records) Rules, 1966.
(2) They shall come into force on the 1st February,
1966.
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. Register 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 persons 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 |
Period |
|
(1) |
(2) |
|
(1) Register of members commencing from the date
of the registration of the company |
Permanent. |
|
(2) Index of members |
Permanent. |
|
(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
sections 159 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 doucments destroyed |
Date
and mode of destruction with the intials of Secretary or other authorised
person |
(1) |
(2) |
Guidelines for filling the form:
1. The documents to be destroyed should not anything required to
be kept permanently.
2. Any document which is required to kept
for a certain limited period and then destroyed can be kept more than the
period also at the discretion of the company concerned.
3. For the text of the Specimen filled up
Form, refer BHANDARI'S GUIDE TO COMPANY LAW PROCEDURES Vol. 3.
4. For Specimen Drafts of Company
Precedents, Agreements, Deeds and Documentations, see BHANDARI'S GUIDE TO
COMPANY LAW PROCEDURES, Vol. 4, (17th Edn., 2002).