{"id":271657,"date":"2022-08-16T11:30:33","date_gmt":"2022-08-16T06:00:33","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=271657"},"modified":"2022-08-17T18:35:35","modified_gmt":"2022-08-17T13:05:35","slug":"record-keeping-requirements-modified-vide-companies-accounts-fourth-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/16\/record-keeping-requirements-modified-vide-companies-accounts-fourth-amendment-rules-2022\/","title":{"rendered":"Record keeping requirements modified vide Companies (Accounts) Fourth Amendment Rules, 2022"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">On 05-08-2022, the Ministry of Corporate Affairs (MCA) has notified Companies (Accounts) Fourth Amendment Rules, 2022 in order to amend the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/RuC9LFCF\">Companies (Accounts) Rules, 2014<\/a>. The amendments have been made in the provision relating to &#8216;Manner of books of account to be kept in electronic mode&#8217;.<\/p>\n<p><strong>Key points:<\/strong><\/p>\n<p style=\"text-indent: 18pt;\">In the Companies (Accounts) Rules, 2014, in Rule 3 relating to <b>Manner of books of account to be kept in electronic mode<\/b> &#8211;<\/p>\n<ul>\n<li>In sub-rule (5), in the proviso, for the words \u201cperiodic basis\u201d, the words \u201cdaily basis\u201d shall be substituted.\n<p>Provided that the back-up of the books of account and other books and papers of the company maintained in electronic mode, including at a place outside India, if any, shall be kept in servers physically located in India on a daily basis.<\/li>\n<li>In sub-rule (6), the following clause shall be inserted, namely: &#8211;\n<p>\u201c(e) where the service provider is located outside India, the name and address of the person in control of the books of account and other books and papers in India.\u201d.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On 05-08-2022, the Ministry of Corporate Affairs (MCA) has notified Companies (Accounts) Fourth Amendment Rules, 2022 in order to amend the Companies <\/p>\n","protected":false},"author":8808,"featured_media":265147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[48826,2560],"class_list":["post-271657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-books-of-accounts","tag-Ministry_of_Corporate_Affairs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Record keeping requirements modified vide Companies (Accounts) Fourth Amendment Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/16\/record-keeping-requirements-modified-vide-companies-accounts-fourth-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Record keeping requirements modified vide Companies (Accounts) Fourth Amendment Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"On 05-08-2022, the Ministry of Corporate Affairs (MCA) has notified Companies (Accounts) Fourth Amendment Rules, 2022 in order to amend the Companies\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/16\/record-keeping-requirements-modified-vide-companies-accounts-fourth-amendment-rules-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" 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2023","format":false,"excerpt":"On 20-1-2023, the Ministry of Corporate Affairs notified the Companies (Accounts) Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The provisions will come into effect from 23-1-2023. In the Annexure, Form No. AOC-5 relating to Notice of Address at which books of account are to be maintained, has\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Ministry of Corporate Affairs","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-169.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":293774,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/03\/from-csr-2-to-be-submitted-seperately-vide-companies-accounts-second-amendment-rules\/","url_meta":{"origin":271657,"position":1},"title":"MCA notifies Companies (Accounts) Second Amendment Rules, 2023; Form CSR-2 to be submitted separately for FY 2022-2023","author":"Kriti","date":"June 3, 2023","format":false,"excerpt":"On 2-6-2023, the Ministry of Corporate Affairs (\u2018MCA\u2019) notified the Companies (Accounts) Second Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The provisions came into force on 2-6-2023. Rule 12 relating to Filing of financial statements and fees to be paid thereon has been revised whereby it is\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"ministry of corporate affairs","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":273170,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/06\/legislations-monthly-roundup-august-2022\/","url_meta":{"origin":271657,"position":2},"title":"Legislations | Monthly RoundUp [August, 2022]","author":"Bhumika Indulia","date":"September 6, 2022","format":false,"excerpt":"\u00a0 \u00a0 MINISTRY OF CORPORATE AFFAIRS Record keeping requirements modified vide Companies (Accounts) Fourth Amendment Rules, 2022 On 05-08-2022, the Ministry of Corporate Affairs (MCA) has notified Companies (Accounts) Fourth Amendment Rules, 2022 in order to amend the Companies (Accounts) Rules, 2014. The amendments have been made in the provision\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-434-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-434-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-434-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-434-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-434-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":246183,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/03\/26\/companies-audit-and-auditors-amendment-rules-2021\/","url_meta":{"origin":271657,"position":3},"title":"Companies (Audit and Auditors) Amendment Rules, 2021","author":"Prachi Bhardwaj","date":"March 26, 2021","format":false,"excerpt":"The Ministry of Corporate Affairs (MCA) has issued Companies (Audit and Auditors) Amendment Rules, 2021 via Notification dated 24.03.2021. The Rules shall come into force from 1st April, 2021. The Amendment has omitted clause (d) in Rule 11 and also provided for inclusion of following clauses in Auditors report by\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/MCA.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":352020,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/01\/companies-to-report-data-on-sexual-harassment-complaints-mca-companies-accounts-second-amendment-rules\/","url_meta":{"origin":271657,"position":4},"title":"MCA mandates all Companies to report data on sexual harassment complaints","author":"Kriti","date":"July 1, 2025","format":false,"excerpt":"MCA also mandates compliance with provisions of the Maternity Benefit Act, 1961.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Companies to report sexual harassment complaints data","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=350%2C200&ssl=1 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