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        Companies Law

        Companies (Accounts) Fourth Amendment Rules, 2022 - G.S.R. 624(E) - Companies Law

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        Accessibility of corporate books: rules require continuous in country access, daily review, and an India-based controller for offshore providers. The amendment requires that companies' books and records be accessible in India, at all times, replaces prior 'periodic basis' review obligations with a daily basis review, and mandates that where service providers are located outside India the name and address of the person in India who controls the books of account and other books and papers be recorded.
                      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.

                            Accessibility of corporate books: rules require continuous in country access, daily review, and an India-based controller for offshore providers.

                            The amendment requires that companies' books and records be accessible in India, at all times, replaces prior "periodic basis" review obligations with a daily basis review, and mandates that where service providers are located outside India the name and address of the person in India who controls the books of account and other books and papers be recorded.


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