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Section 120 of the Companies Act 2013: Maintenance and Inspection of Documents in Electronic Form

SECTION-120 (Maintenance and Inspection of Documents in Electronic Form) under CHAPTER-VII (Management and Administration) of the Companies Act, 2013


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.






Extra Notes for Readers

(1) The Companies Act, 2013 received the assent of the President on the 29th August, 2013 (Published in the Gazette of India, Extraordinary, Part II - Section 1 by Ministry of Law and Justice, Legislative Department on 30th August, 2013) - link


(2) Section 120 of the Companies Act 2013 was notified by MCA Notification S.O. 902(E) dated 26th March 2014 (w.e.f. 1st April 2014) - link

(3) Relevant rule(s) of the Companies (Management and Administration) Rules, 2014 - link
  • Rule 27 - Maintenance and inspection of document in electronic form
  • Rule 28 - Security of records maintained in electronic form
  • Rule 29 - Inspection and copies of records maintained in electronic form
[Also check further amendments, if any, to the Companies (Management and Administration) Rules, 2014]




This page was last updated on 17th March, 2017.

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