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<h1>Section 400 Enables Digital Transformation in Company Documentation Under Companies Act, 2013, Offering Flexible Electronic Form Usage.</h1> Section 400 of the Companies Act, 2013, allows the Central Government to establish rules under sections 398 and 399 regarding the use of electronic forms. These rules may specify that electronic forms can be used exclusively, as an alternative, or in addition to physical forms for certain purposes. This provision provides flexibility in how companies and registration offices handle documentation, potentially streamlining processes by incorporating digital methods alongside or instead of traditional paper-based forms.