https://www.taxtmi.com/article/detailed?id=16649 Electronic books of account in India may be maintained in digital form, but they must remain true, secure, and readily accessible for regulatory purposes. The Companies Act, 2013 and the Companies (Accounts) Rules, 2014 require records to remain available in India, in original and legible form, with metadata and audit information preserved where applicable, and with disclosure of cloud service providers and storage locations. Tax, GST, audit trail, cybersecurity, cross-border transfer, and data protection considerations further shape compliance for organisations using cloud-based accounting systems. en-us Mon, 15 Jun 2026 09:10:31 +0530 Mon, 15 Jun 2026 09:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16649 Electronic books of account in India may be maintained in digital form, but they must remain true, secure, and readily accessible for regulatory purposes. The Companies Act, 2013 and the Companies (Accounts) Rules, 2014 require records to remain available in India, in original and legible form, with metadata and audit information preserved where applicable, and with disclosure of cloud service providers and storage locations. Tax, GST, audit trail, cybersecurity, cross-border transfer, and data protection considerations further shape compliance for organisations using cloud-based accounting systems. Articles Accounting - Auditing Mon, 15 Jun 2026 09:10:31 +0530 https://www.taxtmi.com/article/detailed?id=16649