Companies Act · VII — MANAGEMENT AND ADMINISTRATION

Section 120. Maintenance and inspection of documents in electronic form

In force · As amended up to 2026-08

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.

Source: India Code