For section 38D(1)(b) of the Act, the prescribed time is--
(a) for minutes of meetings of a body corporate--until the day the plan whose registration incorporated the body corporate is extinguished under section 25(1) of the Act; and
(b) for books of account of a body corporate--6 years after the day a statement of accounts prepared from the books of account is adopted by a general meeting of the body corporate.