https://www.taxtmi.com/notifications?id=116581 The Companies (Accounts) Rules, 2014 require electronic books of account to remain accessible in India, retained in original or accurately representative formats with branch information unaltered and backups stored on servers physically located in India; companies must annually disclose service provider details. They prescribe Forms AOC-1, AOC-2 and AOC-3 for subsidiary/related party disclosures and abridged statements, mandate filing of financial statements with the Registrar (Form AOC-4) including XBRL where notified, and require specified companies to appoint internal auditors with the Audit Committee or Board setting audit scope and methodology. en-us Mon, 31 Mar 2014 00:00:00 +0530 Wed, 11 Feb 2026 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=116581 The Companies (Accounts) Rules, 2014 require electronic books of account to remain accessible in India, retained in original or accurately representative formats with branch information unaltered and backups stored on servers physically located in India; companies must annually disclose service provider details. They prescribe Forms AOC-1, AOC-2 and AOC-3 for subsidiary/related party disclosures and abridged statements, mandate filing of financial statements with the Registrar (Form AOC-4) including XBRL where notified, and require specified companies to appoint internal auditors with the Audit Committee or Board setting audit scope and methodology. Notifications Companies Law Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=116581