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of <h1>New Rules Mandate Companies to Maintain Electronic Accounts with Audit Trail in India from April 2023</h1> The Companies (Accounts) Rules, 2014, detail the requirements for maintaining books of account in electronic mode. Companies must ensure these records are accessible in India at all times and use accounting software with an audit trail feature from April 1, 2023. Records must remain complete and unaltered, with branch office data kept as originally received. A system for storage and retrieval is required, and backups must be stored on servers in India daily. Annually, companies must inform the Registrar about the service provider details and, if applicable, the person controlling records in India. Electronic mode includes formats defined under the Information Technology Act, 2000.
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