Maintenance and inspection of document in electronic form.

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Full Text of the Document

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....shall maintain its records, as required to be maintained under the Act or rules made there under, in electronic form. Explanation.- For the purposes of this sub-rule, it is hereby clarified that in case of existing companies, data 1[may] be converted from physical mode to electronic mode within six months from the date of notification of provisions of section 120 of the Act. (2) The records in e....