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    Posted By : Sohil / Published on : 20-Feb-2023 04:23 AM / View : 183 / Comment : 0

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    Dear All,

    As per second proviso to section 128(1), companies may keep books of
    accounts in electronic form whereas rule 3 of the Companies (Accounts) Rules, 2014 requires companies to maintain books of accounts compulsorily in electronic form. Needs clarity.
    Read more on : accounts books

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