Section – 120, Companies Act, 2013
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.