(4A)[The books of account of every company relating to a period of not less than eight years immediately preceding the current year [together with the vouchers relevant to any entry in such books of account] [ Inserted by Act 65 of 1960, Section 60 (w.e.f. 28.12.1960).] [shall be preserved in good order:Provided that in the case of a company incorporated less than eight years before the current year, the books of account for the entire period preceding the current year [together with the vouchers relevant to any entry in such books of account] [ Inserted by Act 65 of 1960, Section 60 (w.e.f. 28.12.1960).] shall be so preserved.] [Substituted by Act 31 of 1965, Section 20, for sub-Section (4) (w.e.f. 15.10.1965). ][ Substituted by Act 31 of 1988, Section 29, for sub-Section (3) (w.e.f. 15.6.1988).]
