Regulation 9 - Preservation of documents - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

Preservation of documents. 9. The listed entity shall have a policy for preservation of documents, approved by its board of directors, classifying them in at least two categories as follows- (a) documents whose preservation shall be permanent in nature ; (b) documents with preservation period of not less than eight years after completion of the relevant transactions: Provided that the listed entity may keep documents specified in clauses (a) and (b) in electronic mode.