Costing Standards Accounting Standards E-Forms

The Companies Act, 2013

Chapter XXIV - Registration Offices And Fees (396 - 404)

Section 402- Application of provisions of Information Technology Act, 2000.

[Notification Date: 26.03.2014; Effective from: 01.04.2014]

Section 402- Application of provisions of Information Technology Act, 2000. [Corresponds to Section 610E of the Companies Act, 1956]

All the provisions of the Information Technology Act, 2000 relating to the electronic records, including the manner and format in which the electronic records shall be filed, in so far as they are not inconsistent with this Act, shall apply in relation to the records in electronic form specified under section 398.