IBBI has issued a circular on 'Retention of records relating to Corporate Insolvency Resolution Process (CIRP) by an Insolvency Professional' vide circular no. No.: IBBI/CIRP/38/2021 dated 06th January, 2021 in exercise of the powers under clauses (aa) and (g) of sub-section (1) of section 196 of the Code read with regulation 39A of the CIRP Regulations.
source https://www.caclubindia.com/articles/retention-records-by-insolvency-professionals-relating-cirp-under-ibc-45157.asp
source https://www.caclubindia.com/articles/retention-records-by-insolvency-professionals-relating-cirp-under-ibc-45157.asp
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