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[Section 21]
[Entire Act]
State of Tamilnadu - Subsection
Section 21(1) in Tamil Nadu Co-operative Societies Rules, 1988
| S.No. | Accounts, Books and Records | Period |
| (1) | (2) | (3) |
| 1 | Minutes Book | Permanent |
| 2. | Notice and agenda notes for meetings | 5 years |
| 3. | Membership application register | 10 years |
| 4. | Admission book | Permanent |
| 5. | Nomination register | Permanent |
| 6. | Associate membership book | Permanent |
| 7. | Share certificate book | Permanent |
| 8. | Share withdrawal or transfer register | Permanent |
| 9. | Register showing the list of members | Permanent |
| 10. | Rough cash book or chitta or cash scroll | 15 years |
| 11. | Receipt book or bill book or challan | 10 years |
| 12. | Voucher file and acquittance roll | 10 years |
| 13. | Main Day Book and Subsidiary Day Books | Permanent |
| 14. | Ledger of deposits and other borrowings | Permanent |
| 15. | Diary of due dates to watch repayments ofdeposits or borrowings | 1 year |
| 16. | Application for loans or making deposits, etc. | 10 years |
| 17. | Loan application register 10 years | |
| 18. | Loan ledgers | Permanent |
| 19. | Investment register or ledger | Permanent |
| 20. | Diary of due dates of loans taken by members orinvestment made | 1 year |
| 21. | Suspense recoverable (due to) and suspensepayable (due by) ledgers or registers | Permanent |
| 22. | General ledger and other subsidiary ledgers | Permanent |
| 23. | Register of monthly statement of receipts anddisbursements or monthly trial balatrees | 10 years |
| 24. | Register of ledger balances reconciled withgeneral ledger balances | 5 years |
| 25. | Register of cheque books | 5 years |
| 26. | Register of loan bonds | Permanent |
| 27. | Register of declaration made under section 41 | 12 years |
| 28. | Loan verification register | 10 years |
| 29. | Liability register of members (showing directand indirect liability of members) | Permanent |
| 30. | Property statement of members | Permanent |
| 31. | Register of lands cultivated by members | 10 years |
| 32. | Credit limit statement | 10 years |
| 33. | Register of Reserve Fund and other funds | Permanent |
| 34. | Register of fluid resources | 5 years |
| 35. | Register of grants (subsidies) received fromGovernment or other bodies | Permanent |
| 36. | Register of overdue loans | 3 years |
| 37. | Register of foreclosed loans | 3 years |
| 38. | Register of application for arbitration andexecution | 10 years |
| 39. | Register of immovable properties of defaultingmembers purchased in auction by the society | Permanent |
| 40. | Register of immovable properties owned bysociety | Permanent |
| 41. | Register of vehicles owned by the society | Permanent |
| 42. | Furniture register | Permanent |
| 43. | Log book | 10 years |
| 44. | Dividend register | 10 years |
| 45. | Register of bonus to members | 10 years. |
| 46. | Price fixation (costing) register | 5 years |
| 47. | Goods (Stock) ledgers or registers | 10 years |
| 48. | Register of goods (stock) on which pledge loansissued | 10 years |
| 49. | Purchase, issue and stock register | 10 years |
| 50. | Sales bill books | 7 years |
| 51. | Sales chitta | 7 years |
| 52. | Salesman indent books or registers | 5 years |
| 53. | Register of issue to salesman | 10 years |
| 54. | Salesman liability register | 10 years |
| 55. | Stock book of empties | 10 years |
| 56. | Stock register of goods received for sale onagency basis or on consignment basis | 10 years |
| 57. | Accounts and registers for consignment stock orfor agency stock | 10 years |
| 58. | General current or correspondence register | 5 years |
| 59. | Correspondence files - L. Dis | 1 year |
| K. Dis | 3 years | |
| D.Dis | 10 years | |
| R.Dis | Permanent | |
| 60. | Periodical current register and periodicalreports | 3 years |
| 61. | Staff attendance register | 3 years |
| 62. | Casual leave register | 1 year |
| 63. | Casual leave applications | 1 year |
| 64. | Other leave applications | 3 years |
| 65. | Service register | Permanent |
| 66. | Stock register of books and forms | 10 years |
| 67. | Register of library books | Permanent |
| 68. | Register for issue of library books | 10 years |
| 69. | Money order (inwards) register | 5 years |
| 70. | Registered tapal (inwards) register | 3 years |
| 71. | Tapal register | 3 years |
| 72. | Despatch register | 3 years |
| 73. | Postage or stamp account book | 3 years |
| 74. | Notice for confirmation of balances | 3 years |
| 75. | Confirmations received but not attached to finalaudit memorandum | 3 years |
| 76. | Final Audit Memorandum and Audit Certificate | Permanent |
| 77. | Defects rectification register in respect ofaudit and inspection | 10 years |
| 78. | Visitors remarks book | Permanent |
| 79. | Register of affiliated societies | Permanent |
| 80. | Register of office-hearers of affiliatedsocieties | 3 years |
| 81. | Register of delegates of affiliated societies | 5 years |
| 82. | Tour programme and diary of field officers orstaff | 5 years |
| 83. | Rotation register regarding inspection or visitto co-operative societies | 5 years |
| 84. | Inspection reports of affiliated societies | 5 years |
| 85. | General information register of affiliatedsocieties | Permanent |
| 86. | Register showing the particulars of variousaccounts, books and records maintained by society in everyco-operative year | Permanent |