Provision of companies act

Sec 128 of Companies Act 2013 provides that the company may keep such books of account or other relevant papers in electronic mode in such manner as may be prescribed.

And as per rules of Chapter IX notified in this regard by MCA

The company is required to intimate to the Registrar on an annual basis at the time of filing of financial statement-
(a) the name of the service provider;
(b) the internet protocol address of service provider;
(c) the location of the service provider (wherever applicable);
(d) where the books of account and other books and papers are maintained on cloud, such address as provided by the service provider.

For the purposes of this rule, the expression "electronic mode" includes “electronic form” as defined in clause (r) of sub-section (1) of section 2 of Information Technology Act, 2000 (21 of 2000) and also includes an electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000) and “books of account ” shall have the meaning assigned to it under the Act.

Thus it is required to mention these technical details at the time of filing annual books of accounts with ROC.

Hope your query is addressed well.

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The Company Law Desk

Manner of books of account to be kept in electronic mode.- (1) 
The books of account and other relevant books and papers maintained in 
electronic mode shall remain accessible in India so as to be usable for 
subsequent reference. 
 
(2) The books of account and other relevant books and papers referred to 
in sub-rule (1) shall be retained completely in the format in which they 
were originally generated, sent or received, or in a format which shall 
present accurately the information generated, sent or received and the 
information contained in the electronic records shall remain complete and 
unaltered. 
 
(3) The information received from branch offices shall not be altered and 
shall be kept in a manner where it shall depict what was originally 
received from the branches. 
 
 
(4) The information in the electronic record of the document shall be 
capable of being displayed in a legible form. 
 
(5) There shall be a proper system for storage, retrieval, display or 
printout of the electronic records as the Audit Committee, if any, or the  
 3
Board may deem appropriate and such records shall not be disposed of or 
rendered unusable, unless permitted by law: 
 
Provided that the back-up of the books of account and other books and 
papers of the company maintained in electronic mode, including at a place 
outside India, if any, shall be kept in servers physically located in India on 
a periodic basis. 
 
 
(6) The company shall intimate to the Registrar on an annual basis at the 
time of filing of financial statement- 
 
(a) the name of the service provider; 
(b) the internet protocol address of service provider; 
(c) the location of the service provider (wherever applicable); 
(d) where the books of account and other books and papers are 
maintained on cloud, such address as provided by the service 
provider. 
 
Explanation.- For the purposes of this rule, the expression "electronic 
mode" includes “electronic form” as defined in clause (r) of sub-section 
(1) of section 2 of Information Technology Act, 2000 (21 of 2000) and 
also includes an electronic record as defined in clause (t)
 of sub-section 
(1) of section 2 of the Information Technology Act, 2000 (21 of 2000) and 
“books of account ” shall have the meaning assigned to it under the Act. 

Maintenance of books of accounts in electronic form is optional (Refer 2nd proviso to Section 128(1) of Co Act 2013. The detailed Rule is available in Companies (Accounts) Rules, 2014.

Rule 3(6) mandates intimation to ROC annually where the books of account and other books and papers are maintained on cloud, such address as provided by the service provider.