The Books of Accounts in case of Companies shall be maintained in ........

Companies Act-Phase (I & II) Audit and auditors

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The Books of Accounts in case of Companies shall be maintained in:

Physical Form

Electronic Form

Handwritten Form

Any of the above

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Explanation:

As per the second proviso of Section 128(1), all the companies may keep its books of account or other such relevant paper and books in electronic mode or as may be prescribed. The books of account along with other relevant papers and books maintained in electronic mode:

Shall remain accessible in India;
Be in original format and complete;
Must be in the readable format;
Information/details received from the branch office shall not be altered;
One must keep the back-up of the books of account in servers physically located in India.