Securities And Exchange Board Of India - Subsection
Section 14(1) in Securities and Exchange Board of India (Registrars to an issue and Share Transfer Agents) Regulations, 1993
(1)Every registrar to an issue and share transfer agent being a body corporate shall keep and maintain the following books of accounts and documents in respect of [eight] [Substituted 'three' by Notification No. SEBI/LAD-NRO/GN/2018/17. dated 30.5.2018 (w.e.f. 31.5.1993).] preceding financial years, namely:-(a)in relation to registrar to an issue and share transfer agent being a body corporate(i)a copy of balance sheet and profit and loss account as specified in sections 211 and 212 of the Companies Act, 1956 (1 of 1956);(ii)a copy of the auditor's report referred to in section 227 of the Companies Act, 1956 (1 of 1956);(iii)a statement of capital adequacy requirements for each quarter.(b)in relation to registrar to an issue and share transfer agent not being a body corporate -(i)all sums of money received and expended by them and the matters in respect of which the receipt and expenditure take place;(ii)their assets and liabilities; and(iii)a statement of capital adequacy requirements for each quarter.
