Section 128 of the Companies Act, 2013 requires that every company shall prepare and maintain its books of account and other relevant books and papers and financial statements for every financial year, which give a true and fair view of the state of the affair of the company. Almost similar provision is in section 34 of the LLP Act, 2008 concerning LLP
Books to be preserved for 8 Year
A company or an LLP is required to preserve the books of accounts, relevant papers, vouchers and other accounting records, bank statement, invoices, registers etc. until eight years. And in case there is any legal proceeding concerning accounts or tax then records to be preserved until the conclusion of such proceeding.