Insurance Act, 1938 · Chapter II: Provisions Applicable to Insurers · Special provisions relating to external companies
Section 64: Books to be kept by insurers established outside India
Every insurer, having his principal place of business or domicile outside [India]., Shall keep at his principal office in [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 [Authority] in respect of the insurance business transacted by him, in India to be compiled and, if necessary, checked by the [Authority] [and shall furnish to the [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].
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.