LEGAL REQUIREMENT FOR RECORD RETENTION/PRESERVATION OF ACCOUNTS RECORDS
| S. No. | Legal Enactments | RelevantSection | Years |
| 1. | The Companies Ordinance 1984 | 230(6) | 10 |
| 2. | The Income Tax Ordinance 2001 | 174(3) | 6 |
| 3. | Sales Tax Act 1990 | 24 | 6 |
| 4. | Federal Excise Act 2005 | 17 | 6 |
Note:
There appears to be no Mandatory Requirements under Banking Companies
Ordinance 1962 / Insurance Ordinance 2000 etc.
& as such Provision of Section 230(6) of the Companies Ordinance 1984 is applicable.