Securities And Exchange Board Of India - Subsection
Section 18(1) in Securities And Exchange Board Of India (Foreign Institutional Investors) Regulations, 1995
(1)Every Foreign Institutional Investor shall keep or maintain, as the case may be, the following books of accounts, records and documents, namely:-(a)true and fair accounts relating to remittance of initial corpus for buying, selling and realising capital gains of investment made from the corpus;(b)accounts of remittances to India for investments in India and realising capital gains on investments made from such remittances;(c)bank statement of accounts;(d)contract notes relating to purchase and sale of securities; and(e)communication from and to the domestic custodian regarding investments in securities.
