• Mayank Upadhyay

Section 398: Provisions Related To Filing Of Applications, Documents, Inspection In Electronic Form

Updated: Oct 18


Maintenance and Inspection of Documents in e-Form


Maintenance and inspection of documents in electronic form provides that any documents, record, registrar, minute, etc., to be kept by company or allowed to be inspected or copies given to any person. It may be kept or inspected or copies given in electronic form in such form and manner as specified in rules 27, 28, 29:


Rule 27: Every listed company or company having at least 1000 shareholders, debenture holders and other security holders. It may maintain its records as required in electronic form.


Rule 28: M.D., C.S. or any other director or officer of company as Board may decide shall be responsible for maintenance and security electronic records.


Rule 29: Where a company maintenance record in e-form, any duty by Act provisions or rules shall be construed as a duty to make records available in e-form for inspection.


Section 398 of Companies Act, 2013


[Provisions Related To Filing Of Applications, Documents, Inspection in Electronic Form]


  • Notwithstanding anything to the contrary contained in this Act, and without prejudice provisions contained in section 6 of the Information Technology Act, 2000, the Central Government may make rules so as to require from such date as may be prescribed in the rules that:

  1. such applications, balance sheet, prospectus, return, declaration, memorandum, articles, particulars of charges, or any other particulars or document as may be required to be filed or delivered under this Act or the rules made thereunder, shall be filed in the electronic form and authenticated in such manner.

  2. such document, notice, any communication or intimation, as may be required to be served or delivered under this Act, in the electronic form and authenticated in such manner.

  3. such applications, balance sheet, prospectus, return, register, memorandum, articles, particulars, of charges, or any other particulars or document and return filed under this Ac or rules made thereunder shall be maintained by the Registrar in the electronic form and registered or authenticated in such manner.

  4. such inspection of the memorandum, articles, register, index, balance sheet, return, or any other particulars or document maintained in the electronic form, as is otherwise available for inspection under this Act or the rules made thereunder, may be made by any person through the electronic form in such manner.

  5. such fees, charges or other sums payable under this Act or the rules made thereunder shall be paid through the electronic form and in such manner.

  6. the Registrar shall register charge of registered office, alteration of memorandum or articles, issue certificate of incorporation, register such document, issue such certificate, record the notice, receive such communication as may be required to be registered or issued or recorded or received, as the case may be, under this Act or the rules made thereunder or perform duties or discharge functions or exercise powers under this Act or the rules made thereunder or do any act which is by this Act directed to be performed or discharged or exercised or done by the Registrar in the electronic form in such manner.


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