Section 14(4) in Pension Fund Regulatory and Development Authority (National Pension System Trust) Regulations, 2015
(4)The National Pension System Trust shall maintain proper books of accounts and records with respect to -(i)all sums of money received and expended by it under the " National Pension System Trust General Administration Account" and the matters in respect of which the receipt and expenditure have taken place;(ii)the assets and liabilities of the National Pension System Trust;(iii)minutes of meetings of trustees;(iv)audited reports of pension funds schemes approved by the pension fund and approved by the Board of Trustees;(v)consolidated scheme accounts approved by the Board of Trustees;(vi)register for documents or records received and sent to the National Pension System intermediaries.
