Companies Act , 2013 A normal company is required to maintain its books of account and vouchers for a period of 8 years immediately preceding the current year. The books and papers of the Amalgamated/Transferor Company must be not be disposed of without the prior permission of the Central Government. The books and papers of a company which has been wound-up and of its liquidator shall not be destroyed for a period of 5 years from the date of its dissolution. They may