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Team Studycafe | Aug 17, 2022 | Views 1123

Amendment in the Companies Act relating to availability of books of account maintained in electronic mode

Amendment in the Companies Act relating to availability of books of account maintained in electronic mode

The Institute of Chartered Accountants of India(ICAI) Notifies Amendment in Companies (Accounts) Rules 2014 relating to availability of books of account and other relevant books and papers maintained in electronic mode at all times and also details of person in control, if service provider is located outside India.

The Ministry of Corporate Affairs vide its notification dated 5th August 2022 has amended the Companies (Accounts) Rules, 2014 regarding availability of books of account and other relevant books and papers maintained in electronic mode at all times and also details of person in control, if service provider is located outside India.

The pre and post analysis of the amendments are as follows:

To Read Official Notification – Click Here

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