Electronic maintenance of corporate records permitted, subject to format, readability, digital signature and non alteration requirements. Rule 27 allows listed companies and companies with a large shareholder base to maintain statutory 'records' in electronic form, permitting conversion of existing physical records within six months of notification. The Board may determine the manner of maintenance provided records follow statutory formats, adequately record required information, are readable, retrievable and printable, can be dated and digitally signed where required, remain non-editable once signed, and can be updated with each update's date recorded.