Section 10(2) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
(2)The liquidator shall maintain the following registers and books, as may be applicable, in relation to the liquidation of the corporate debtor:(a)Cash Book;(b)Ledger;(c)Bank Ledger;(d)Register of Fixed Assets and Inventories;(e)Securities and Investment Register;(f)Register of Book Debts and Outstanding Debts;(g)Tenants Ledger;(h)Suits Register;(i)Decree Register;(j)Register of Claims and Dividends;(k)Contributories Ledger;(l)Distributions Register;(m)Fee Register;(n)Suspense Register;(o)Documents Register;(p)Books Register;(q)[ Register of unclaimed dividends and undistributed proceeds; and] [Substituted by Notification No. IBBI/2019-20/GN/REG054, dated 15.1.2020 (w.e.f. 31.3.2007).](r)such other books or registers as may be necessary to account for transactions entered into by him in relation to the corporate debtor.
