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of <h1>Section 120 allows companies to keep, inspect and share statutory records electronically with full legal validity and recognition</h1> Section 120 of the Companies Act, 2013 permits companies to maintain, allow inspection of, and provide copies of statutory documents, records, registers, and minutes in electronic form. This applies both to documents that must be kept by the company under the Act and those that may be inspected or copied by eligible persons. The electronic maintenance and inspection must comply with the form and manner prescribed by applicable rules, ensuring that electronic records are treated as valid and legally recognized equivalents of physical records.
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