(1)

The person making cover version shall maintain at its principal place of business a register containing the details of total number of copies made, sold and number of copies remaining in stock, except in the case of sale by on-line downloads.

(2)

The person making such cover version shall maintain separate books of accounts containing particulars about the total expenditure in making cover version under different heads of expenditure along with total income derived from the sale of number of copies such cover version.

(3)

The records, registers and books of accounts kept at the principal place of business of, person making cover version shall be open for inspection to the owner of rights or his duly authorised agent or representative on his behalf during the business hours with prior permission of the person making such cover version and, if needed, they may obtain copies of relevant extracts at their own cost.