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Section 64 — Books to be kept by insurers established outside India.

The Insurance Act, 1938
Every insurer, having his principal place of business or domicile outside 1 [India]., Shall keep at his principal office in 1 [India]. such books of account, registers and documents as will enable the accounts, statements and abstracts which he is required under this Act to furnish to the 2 [Authority] in respect of the insurance business transacted by him, in India to be compiled and, if necessary, checked by the 2 [Authority] 3 [and shall furnish to the 2 [Authority] on or before the last day of January in every calendar year a certificate from an auditor to the effect that the said books of account, register and documents are being kept as required at the principal office of the insurer in India].

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