Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

99. Contents of main file. -

The main file shall be kept in the following order and it shall be maintained as permanent record till ordered to be destroyed under the rules -

(a) index;

(b) order sheet;

(c) final order or judgment;

(d) memo of appeal or petition, as the case may be, together with any schedule annexed thereto;

(e) counter or reply or objection, if any;

(f) (i) oral evidence or proof of affidavit;

(ii) evidence taken on commission; and

(iii) documentary evidence;

(g) written arguments.

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