Section 120 Maintenance and inspection of documents in electronic form – Companies Act 2013

Amended and updated notes on section 120 of Companies Act 2013. Provisions and rules related to maintenance and inspection of documents in electronic form.

Amended and updated notes on section 120 of Companies Act 2013. Detail discussion on provisions and rules related to maintenance and inspection of documents in electronic form.

Chapter VII (Sections 88122) of the Companies Act, 2013 (CA 2013) deals with the provisions related to management and administration. Section 120 of CA 2013 provides for maintenance and inspection of documents in electronic form.

Recently, we have discussed in detail section 119 (Inspection of minute-books of general meeting) of CA 2013. Today, we learn the provisions of section 120 of Companies Act 2013 read with the Companies (Management and Administration) Rules, 2014.

Section 120 of the Companies Act, 2013 has been notified by the Ministry of Corporate Affairs (MCA) vide Notification No. S.O. 902(E) issued dated 27.03.2014. This notification shall come into force from 1st April, 2014 i.e. the commencement date of section 120 is 1-04-2014.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.VII
Chapter NameManagement and Administration
Section No.120
Section NameMaintenance and inspection of documents in electronic form
Monthly Updated EditionCompany Law PDF

Section 120 of Companies Act 2013: Maintenance and inspection of documents in electronic form

Section 120 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.

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.


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