Section 17 in Securities and Exchange Board of India (Debenture Trustees) Rules, 1993
17. Maintenance of books of account, records, documents, etc.
(1)Subject to the provisions of any law every debenture trustee shall keep and maintain proper books of account, records and documents, relating to the trusteeship functions for a period of not less than five financial years preceding the current financial year.(2)Every debenture trustee shall intimate to the Board, the place where the books of account, records and documents are maintained.
