[Notification Date: 26.03.2014; Effective from: 01.04.2014]
Section 120- Maintenance and inspection of documents in electronic form. [New Provision]; [Relevant Rule: 27, 28, 29 of The Companies (Management and Administration) Rules, 2014]
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 - [Rule 27].