MCA vide its Notification no. GSR (E) dated 31st March 2022 amended the Companies (Accounts) Rules, 2014 as follows:
- The provision of maintenance of Accounting Software having audit trail is now applicable from April 1, 2023 instead of April 1, 2022.
- The extension is provided with reference to requirement of CSR-2 Filing by the Companies to which the CSR provisions are applicable as per section 135(1) of the Act.