Electronic form to be exclusive, alternative or in addition to physical form (Section 400 of the Companies Act, 2013) :

Section 400 of the Companies Act, 2013 provides for Electronic form to be exclusive, alternative or in addition to physical form. According to this section:

The Central Government may also provide in the rules made under section 398 and section 399 that the electronic form for the purposes specified in these sections shall be exclusive, or in the alternative or in addition to the physical form, therefor.