The Companies Act, 2013
Section 120 : Maintenance and Inspection of Documents in Electronic Form
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.