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Union of India - Section

Section 6 in The Joint Electricity Regulatory Commission for the State of Goa and Union Territories (Form of Annual Statement of Accounts and Records) Rules, 2016

6. Preservation of records of accounts, etc.

(1)The Joint Commission shall preserve the records of balance sheet, income and expenditure accounts and receipts and payments account prepared under these rules for a minimum period of ten years.
(3)The books of accounts and other relevant records shall be kept in the office of the Joint Commission and it shall be the responsibility of the Accounts Officer to ensure that the books of accounts and other relevant records are properly maintained and securely preserved in safe custody and produced to Audit as and when required.