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of <h1>New Rules for Company Accounts: Daily Access Required in India, Include Local Controller Details if Provider is Abroad.</h1> The Companies (Accounts) Fourth Amendment Rules, 2022, issued by the Ministry of Corporate Affairs, amend the Companies (Accounts) Rules, 2014. Effective from their publication date, the amendments include changes to Rule 3. Sub-rule (1) now requires that accounts be 'accessible in India, at all times.' Sub-rule (5) changes the requirement from a 'periodic basis' to a 'daily basis.' Additionally, sub-rule (6) introduces a new clause requiring the name and address of the person in control of accounts in India if the service provider is located outside India.
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