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    <title>SENDING ANNUAL REPORT BY EMAIL – DOES IT REQUIRE CHANGE</title>
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    <description>Companies may serve statutory notices and annual accounts by electronic means if they obtain members&#039; e-mail addresses (including from depositories) after giving advance opportunity to register; where addresses are not registered, service must follow other modes under Section 53. Full texts of reports must be posted on the company website with advertisement of availability, physical copies made available for inspection at the registered office, and physical copies furnished free on request. The Information Technology Act recognises electronic records and digital signatures and, by its overriding provision, supports electronic compliance alongside the MCA circular safeguards.</description>
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