under companies return annual period register members preservation
As per the Companies Act, 2013, the preservation period of the register of members and annual return is as follows:
Register of Members: The register of members of a company is required to be preserved permanently, and it should not be destroyed even if the company is dissolved or liquidated.
Annual Return: As per Section 92(4) of the Companies Act, 2013, a copy of the annual return filed with the Registrar of Companies (ROC) is required to be preserved by the company for a period of 8 years from the date of filing. This means that the company should maintain a copy of each annual return filed for the last 8 years.
It is important to note that the above preservation periods are minimum requirements under the Companies Act, 2013. Companies may choose to preserve these documents for a longer period, depending on their internal policies and legal requirements.
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Hi Mahima
The register of members along with the index shall be preserved permanently and shall be kept in the custody of the company secretary of the company or any other person authorized by the Board for such purpose; and copies of all annual returns prepared under section 92 and copies of all certificates and documents required to be annexed thereto shall be preserved for a period of eight years from the date of filing with the Registrar.
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