India (IN)

Jurisdiction Overview

IDQuestionAnswer
272 *Is there an obligation to keep accounting data? Yes
 Data Date: 2017

Notes

 
In India, all entities and arrangements are required to maintain proper accounts including underlying documentation for at least 5 years. (GF 2017: 58-60).

Sources

GF 2010: 35-42; GF 2013: 66-72
 
GF 2017: 58-60
 
https://www.nordeatrade.com/en/explore-new-market/india/accounting?vider_sticky=oui