Maintenance and inspection of documents in electronic form :
Section – 120. Without prejudice to any other provisions of this Act, any document, record, register, minutes, etc.,—
| (a) | required to be kept by a company; or | |
| (b) | allowed to be inspected or copies to be given to any person by a company under this Act, |
may be kept or inspected or copies given, as the case may be, in electronic form in such form and manner as may be prescribed.