The Companies Act, 2013
Chapter-VII Management and Administration
Section 120: Maintenance and inspection of documents in electronic form.
*120. 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.
Reference
*Effective from 01.04.2014.
Access complete Bare Act here and Notification and Circular here.
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