A registered person, who is under investigation for an offence under Chapter XIX, needs to retain the books of accounts/other records pertaining to such investigation until the expiry of: - Study24x7
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Finance/CA
40 followers study24x7 15 Apr 2021 05:58 PM study24x7 study24x7

A registered person, who is under investigation for an offence under Chapter XIX, needs to retain the books of accounts/other records pertaining to such investigation until the expiry of:

A

72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records.

B

1 year after final disposal of such investigation.

C

(a) or (b), whichever is later

D

None of the above

MBA/Management CLAT/CE-Law Finance/CA
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