Maintenance and retention of records etc

A Non-Governmental Organisation registered under this Act shall maintain and retain– (a) all documents and accounting and other records, required to be kept pursuant to section 6 and 15; (b) all statements and reports, required to be submitted pursuant to section 16; and (c) all records in relation to any domestic or international financial transactions, obtained by them during the course of their operation and administration for a minimum period of five years from the date of the establishment of that record, statement or report.