Section 21(2) in Tamil Nadu Co-operative Societies Rules, 1988
(2)Accounts, books and records other than those specified in sub-rule (1) maintained by a society shall be retained by the society for such period as the Registrar may specify, from time to time, by general or special order:Provided that where there is no period fixed either in this rule or by the Registrar, the accounts, books and records maintained by the society shall be retained for such period not less than three years from the date of issue of the last audit certificate to which they relate as may be decided by the board.
