(1) The indexing organization shall keep the following documents, details and records properly organized and safe for at least five years from the date of termination of business relationship or transaction or accidental transaction:-(a) Records related to identification and confirmation of customer and real owner, (b) ) All documents, details and records related to the conclusion and report of the analysis made in relation to the customer, real wealth and transactions, (c) Accounting and professional documents, details and records of the index organization, (d) All necessary documents and details related to domestic or foreign transactions. and records, (e) documents, details and records of attempts to conduct business, and (f) other documents, details and records as prescribed by the regulatory body. And the records shall be preserved for a specified additional period not less than five years. (3) When keeping documents, details and records in accordance with sub-section (1) or (2), the reporting organization shall keep them in such a way that each transaction is clearly visible and can be used as evidence in the course of legal proceedings. (4) The documents, details and records kept according to this section shall be kept in such a way that they can be immediately available when requested by the authorized officer. And other arrangements related to safekeeping of records will be as prescribed.