Electronic records retention requires in-country accessibility, original-format preservation and legible retrievability for company accounts. Rules require electronic books of account to remain accessible in India, retained in original or accurately representative format, legibly displayable and retrievable, with prohibition on disposal unless permitted by law. Summarised overseas accounting returns must be sent to the registered office periodically; directors may request further foreign financial information in writing and the company must produce it within a specified short period. Specified classes must file financial statements in XBRL; consolidation must follow Accounting Standards and, where an immediate parent is outside India, consolidated statements must be prepared in Schedule III format.