Companies Act, 2013
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.