Books of accounts to be maintained for how many years

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Dear Sir/Mam, Please advice from statutory point of View, for company or Individual person for how long(yrs) it is required to maintain Record and Accounting Books. Please advice the notification/ Section for the same.
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As per section 128 of companies act 2013, every company is required to maintain books of account for a period of not less than 8 years immediately preceding the relevant financial year.

Hi,

According to Section 44AA of the Income Tax Act books of account shall be maintained for a period of 6 year from the end of relavant AY.

As per Companies Act, books are to be preserved for atleast 8 years immediately preceding the current year.

Under the SEBI (Stock Brokers and sub-brokers) Regulations), 1992, books must be maintained for a minimum period of 5 years.

Income Tax Act prescribes a period of 6 years from the end of the relevant assessment year

Central Excise law prescribes a period of 5 years from the end of the relevant financial year for maintenance of Daily Stock Account (Rule 10)

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