Regulation 17 - Maintenance of books of account, records, documents, etc. - Securities and Exchange Board of India (Debenture Trustees) Regulations, 1993

Maintenance of books of account, records, documents, etc. 17. 1 [(1) Subject to the provisions of any law every debenture trustee shall keep and maintain proper books of account, records and documents, relating to the trusteeship functions for a period of not less than five financial years from the date of redemption of debentures.] (2) Every debenture trustee shall intimate to the Board, the place where the books of account, records and documents are maintained. ************* NOTES:- 1 Substituted by the SEBI (Debenture Trustees) (Amendment) Regulations, 2017, w.e.f., 13-7-2017. Prior to the same, sub-regulation (1) read as follows: (1) Subject to the provisions of any law every debenture trustee shall keep and maintain proper books of account, records and documents, relating to the trusteeship functions for a period of not less than five financial years preceding the current financial year.