Jubilant Technologies Private Ltd. has commenced maintaining its books of account in electronic mode as per its Board's resolution dated 1st October, 2023. There is a query from the Accounts department to you, Company Se
CS Executive · Company Law · PYQS · June 2024
Jubilant Technologies Private Ltd. has commenced maintaining its books of account in electronic mode as per its Board's resolution dated 1st October, 2023. There is a query from the Accounts department to you, Company Secretary in employment regarding requirement of intimation of any specific information to the Registrar annually at the time of filing of financial statements on this aspect. Advise with reference to the provisions of Companies Act, 2013.
Answer & Explanation:
Pursuant to Rule 3(6) of the Companies (Accounts) Rules, 2014 the company shall, where books of account are maintained in electronic mode, intimate to the Registrar on an annual basis at the time of filing of financial statement- the name of the service provider; the internet protocol address of service provider; the location of the service provider (wherever applicable); where the books of account and other books and papers are maintained on cloud, such address as provided by the service provider. 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.
Topics: Accounts and Audit
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