Companies (Accounts) Fourth Amendment Rules, 2022
The Ministry of Corporate Affairs has recently amended the Companies (Accounts) Rules, 2014. Pursuant to the amendments, the books of account and other books and papers of a company maintained in electronic mode, must remain accessible in India at all times and their back- up must be kept in servers physically located in India on a daily basis.
To read further details, please refer to the below document.
For further details, please contact km@jsalaw.com
