Companies Act Section 120 — Maintenance and inspection of documents in electronic form

CHAPTER VII MANAGEMENT AND ADMINISTRATION

Commercial / Corporate

Summary

This section allows a company to keep any document, record, register, or minutes that it is required to maintain under the Act in electronic form. It also permits such documents to be inspected or copies given to any person in electronic form, instead of only in physical paper form.

The electronic form and the manner of keeping, inspecting, or giving copies must follow the specific rules that are prescribed by the government. This provision applies without affecting any other requirements of the Act.

Official Text

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.