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Companies Act, 1973 (Act No. 61 of 1973)

Regulations Retention and Preservation of Company Records, 1983

1. Definitions

 

 

In these regulations, unless the context otherwise indicates-

 

"Act"

means the Companies Act, 1973 (Act 61 of 1973);

 

"records",

in relation to a company includes accounting records, books or papers and books and papers as defined in section 1(1) of the Act.