https://www.taxtmi.com/acts?id=18364 Companies must keep electronic books of account accessible in India, retained in original or accurately representative formats, complete and unaltered, and legible. Branch information must be preserved without alteration. Proper systems for storage, retrieval, display and printout are required and backups, including those maintained outside India, must be kept on servers physically located in India on a daily basis. Where accounting software is used from the specified financial year, it must record an audit trail and edit log for each transaction and prevent disabling of the audit trail. Companies must annually notify the Registrar of service provider details. en-us Tue, 01 Apr 2014 07:46:34 +0530 Sat, 14 Mar 2026 10:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18364 Companies must keep electronic books of account accessible in India, retained in original or accurately representative formats, complete and unaltered, and legible. Branch information must be preserved without alteration. Proper systems for storage, retrieval, display and printout are required and backups, including those maintained outside India, must be kept on servers physically located in India on a daily basis. Where accounting software is used from the specified financial year, it must record an audit trail and edit log for each transaction and prevent disabling of the audit trail. Companies must annually notify the Registrar of service provider details. Act-Rules Companies Law Tue, 01 Apr 2014 07:46:34 +0530 https://www.taxtmi.com/acts?id=18364