Central Act
Section 64. Books to be kept by insurers established outside India.
64. Books to be kept by insurers established outside India. Every insurer, having his principal place of business or domicile outside 1[India]., Shall keep at his principal office in 1[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 2[Authority] in respect of the insurance business transacted by him, in India to be compiled and, if necessary, checked by the 2[Authority] 3[and shall furnish to the 2[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].