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Electronic maintenance of accounts – Requirements under the amendment to the Companies (Accounts) Rules, 2014

30 Mar 2023

Budget 2022 tax incentives to promote IFSCs

In a move to enhance accessibility, the Ministry of Corporate Affairs in August 2022 tasked companies with ensuring that their system for storage, retrieval, display and print-outs is locally backed-up on a daily basis. The Ministry also imposed certain other requirements on companies effective 1 April 2023. These requirements, intended to encourage transparency and accountability, are discussed in the PDF below.

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