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<h1>Companies Can Maintain and Inspect Documents Electronically Under Section 120 of Companies Act, 2013</h1> Section 120 of the Companies Act, 2013, under the Companies Law, addresses the maintenance and inspection of documents in electronic form. It allows companies to keep, inspect, or provide copies of required documents, records, registers, and minutes in electronic format. This provision is applicable without affecting other provisions of the Act and must be executed in the prescribed form and manner.