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[3] [Authority] in respect of the insurance business transacted by him, in India to be compiled and, if necessary, checked by the[3] [Authority][4] [and shall furnish to the[3] [Authority] on or before the last day of January in every calendar year a certificate from an auditor to 1. Subs. by Act 62 of 1956, s. 2 and the Schedule, for "the States" (w.e.f. 1-11-1956). 2. Subs. by Act 11 of 1939, s. 23, for "agent". 3 . Subs. by Act 41 of 1999, s. 30 and the First Schedule, for "Controller" (w.e.f. 19-4-2000) 4. Added by Act 47 of 1950, s. 44 (w.e.f. 1-6-1950). 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]. 1[PART II A 2[LIFE INSURANCE COUNCIL AND GENERAL INSURANCE COUNCIL AND COMMITTEES THEREOF]