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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Electronic books of account require secure retention, unaltered records and mandatory audit trails in accounting software.</h1> Companies must keep electronic books of account accessible in India, retained in original or accurately representative formats, complete and unaltered, and legible. Branch information must be preserved without alteration. Proper systems for storage, retrieval, display and printout are required and backups, including those maintained outside India, must be kept on servers physically located in India on a daily basis. Where accounting software is used from the specified financial year, it must record an audit trail and edit log for each transaction and prevent disabling of the audit trail. Companies must annually notify the Registrar of service provider details.

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