Vouching of Bank Guarantee Commission

Please refer this link for inforation

https://www.icaiknowledgegateway.org/littledms/folder1/chapter-5-vouching

sorry but required info not found in this link :(

Bank guarantees given by the entity can be verified as follows, 1) Authorisation for the bank guarantees entered by the entity. This can be verified through copies maintained by the entity. 2) We can request for bank confirmation containing the details of bank guarantees entered by the entity with that particular bank. 3) For the gurantees entered for the benefit of its subsidiaries / associates, we can verify the details of the same with statutory register maintained under section 372A of Companies Act,1956