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Section 120

Maintenance and inspection of documents in electronic form

Without prejudice to any other provisions of this Act, any document , record, register, minutes, etc.,—

(a)
required to be kept by a company ; or
(b)
allowed to be inspected or copies to be given to any person by a company under this Act, may be kept or inspected or copies given, as the case may be, in electronic form in such form and manner as may be prescribed.
Notes, amendments & references (2)

Refer Rule 27-Companies (Management & Administration) Rules,2014.To view the rule, Click Here

Refer rule 27,28,29 and 30 of the Companies (Management & Administration) Rules, 2014. To view the rule, Click Here