Section 74(m) in The Drugs and Cosmetics Rules, 1945
(m)[ the licensee, who has been granted a license in Form 25-F, shall- [Inserted by G.S.R. 462(E), dated 22.6.1982 (w.e.f. 22.6.1982).](i)forward to the licensing authority of the concerned States of manufacture and supply of the drug a statement of the sales effected to the manufacturers, wholesalers, retailers, hospitals, dispensaries and nursing homes and Registered Medical Practitioners every three months;(ii)maintain accounts of all transactions giving details as indicated below in a register bound and serially page numbered and such records shall be retained for a period of five years or one year after the expiry of potency, whichever is later:-
