Section 398 Provisions relating to filing of applications, documents, inspection in electronic form – Companies Act 2013

Amended and updated notes on section 398 of Companies Act 2013. Provisions relating to filing of applications, documents, inspection in electronic form.

Amended and updated notes on section 398 of Companies Act 2013. Detail discussion on provisions and rules related to provisions relating to filing of applications, documents, inspection, etc., in electronic form.

Chapter XXIV (Section 396404) of the Companies Act, 2013 (CA 2013) deals with the provisions related to registration offices and fees. Section 398 of CA 2013 provides for provisions relating to filing of applications, documents, inspection, etc., in electronic form.

Recently, we have discussed in detail section 397 (Admissibility of certain documents as evidence) of CA 2013. Today, we learn the provisions of section 398 of the Companies Act 2013.

The provisions of section 398 are effective from 1st April, 2014. You may refer Notification No. S.O. 902(E) issued dated 27-03-2014. In this article, you will learn detail of the provisions of section 398 the Companies Act 2013 read with the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 and the Companies (Registration Offices and Fees) Rules, 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.XXIV
Chapter NameRegistration offices and fees
Section No.398
Section NameProvisions relating to filing of applications, documents, inspection, etc., in electronic form
Monthly Updated EditionCompany Law PDF

Section 398 of Companies Act 2013: Provisions relating to filing of applications, documents, inspection, etc., in electronic form

Section 398 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.

Sub-section (1) of Section 398:

Notwithstanding anything to the contrary contained in this Act, and without prejudice to the provisions contained in section 6 of the Information Technology Act, 2000, the Central Government may make rules so as to require from such date as may be prescribed in the rules that—

(a) such applications, balance sheet, prospectus, return, declaration, memorandum, articles, particulars of charges, or any other particulars or document as may be required to be filed or delivered under this Act or the rules made thereunder, shall be filed in the electronic form and authenticated in such manner as may be prescribed;

(b) such document, notice, any communication or intimation, as may be required to be served or delivered under this Act, in the electronic form and authenticated in such manner as may be prescribed;

(c) such applications, balance sheet, prospectus, return, register, memorandum, articles, particulars of charges, or any other particulars or document and return filed under this Act or rules made thereunder shall be maintained by the Registrar in the electronic form and registered or authenticated, as the case may be, in such manner as may be prescribed;

(d) such inspection of the memorandum, articles, register, index, balance sheet, return or any other particulars or document maintained in the electronic form, as is otherwise available for inspection under this Act or the rules made thereunder, may be made by any person through the electronic form in such manner as may be prescribed;

(e) such fees, charges or other sums payable under this Act or the rules made thereunder shall be paid through the electronic form and in such manner as may be prescribed; and

(f) the Registrar shall register change of registered office, alteration of memorandum or articles, issue certificate of incorporation, register such document, issue such certificate, record the notice, receive such communication as may be required to be registered or issued or recorded or received, as the case may be, under this Act or the rules made thereunder or perform duties or discharge functions or exercise powers under this Act or the rules made thereunder or do any act which is by this Act directed to be performed or discharged or exercised or done by the Registrar in the electronic form in such manner as may be prescribed.

Explanation: For the removal of doubts, it is hereby clarified that the rules made under this section shall not relate to imposition of fines or other pecuniary penalties or demand or payment of fees or contravention of any of the provisions of this Act or punishment therefor.

Sub-section (2) of Section 398:

The Central Government may, by notification, frame a scheme to carry out the provisions of sub-section (1) through the electronic form

Important Notes on Section 398

The manner for filing of financial statement (Rule 3) and cost audit report (Rule 4) has been prescribed by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015.


Read provisions of section 400 i.e. electronic form to be exclusive, alternative or in addition to physical form.


Read provisions of section 402 i.e. application of provisions of Information Technology Act, 2000.


Read Rule 2(9)(d) of NCLT Rules, 2016 i.e. (9) for meaning of “certified” in relation to a copy of a document.


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