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of <h1>Section 2(12) of Companies Act 2013: 'Book and Paper' Includes Accounts, Deeds, Vouchers, and More in Paper or Electronic Form.</h1> 'Book and paper' and 'book or paper' under section 2(12) of the Companies Act 2013 encompass a range of materials, including books of account, deeds, vouchers, writings, documents, minutes, and registers. These can be maintained either on paper or in electronic form. This definition is crucial for understanding various legal and administrative requirements within the context of company law.
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