MCA vide its notification dated August 05, 2022 makes rules further to amend the Companies (Accounts) Rules, 2014 and called them the Companies (Accounts) Fourth Amendment Rules, 2022. In the Companies (Accounts) Rules, 2014, in rule 3:

• in sub-rule (1), the words “accessible in India“, is substituted by the words “accessible in India, at all times“;
• in sub-rule (5), in the proviso, the words “periodic basis“, is substituted by the words “daily basis“;
• in sub-rule (6), after clause (d), the following clause is inserted:
  “(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.“