Section 9 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
9. Preservation of documents.
- The listed entity shall have a policy for preservation of documents, approved by its board of directors, classifying them in at least two categories as follows-(a)documents whose preservation shall be permanent in nature ;(b)documents with preservation period of not less than eight years after completion of the relevant transactions:Provided that the listed entity may keep documents specified in clauses (a) and (b) in electronic mode.
