Financial year commencing on or after the 1st day of  April,  2021,  every company  which  uses  accounting  software  for  maintaining  its  books  of  account,  shall  use  only  such accounting  software  which  has  a  feature  of  recording  audit  trail  of  each  and  every  transaction,  creating  an edit  log  of  each  change  made in  books  of  account  along  with  the  date  when  such  changes  were  made  and ensuring that the audit trail cannot be disabled.