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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(1)(h) in The Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017

(h)"record" means the books of accounts, registers, documents, call records and other records, whether maintained in electronic form or otherwise, of a service provider and its associated person;