Clause 11(b) requires reporting the address at which the books so maintained are kept. As per the “Guidance Note on Tax Audit” issued by the ICAI, when the books of account are maintained and generated through a computer system, the auditor should obtain from the assessee the details of the address of the place where the server is located or the principal place of business/Head office or registered office by whatever name called and mention the same accordingly in clause 11(b). If the books of account are stored on the cloud or online, a unique IP address of the same may be reported. The auditor should also specify which books of account have been maintained in the computer system and which records have been maintained in hard copy form.
The Guidance does not provide any direction on reporting in Clause 11 if the IP Address is not unique but a dynamic IP address. In that situation, the name of the cloud should be mentioned.