law: Companies Act, 2013 
  398.
  
    Provisions
  
  relating to filing of applications, documents, inspection, etc., in electronic
  
  form.
  1.      Notwithstanding
  
  anything to the contrary contained in this Act, and without prejudice to the
  
  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—
  a.     
  
    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 there
  
  under, shall be filed in the electronic form and authenticated in such manner
  
  as may be prescribed;
  b.    
  
    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 as may be prescribed;
  c.     
  
    such
  
  applications, balance sheet, prospectus, return, register, memorandum,
  
  articles, particulars of charges, or any other particulars or document and
  
  return filed under this Act or rules made there under shall be maintained by
  
  the Registrar in the electronic form and registered or authenticated, as the
  
  case may be, in such manner as may be prescribed;
  d.    
  
    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 there
  
  under, may be made by any person through the electronic form in such manner as
  
  may be prescribed;
  e.     
  
    such
  
  fees, charges or other sums payable under this Act or the rules made there
  
  under shall be paid through the electronic form and in such manner as may be
  
  prescribed; and
  f.     
  
    the
  
  Registrar shall register change of registered office, alteration of memorandum
  
  or articles, prospectus, 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 there under or perform duties or
  
  discharge functions or exercise powers under this Act or the rules made there
  
  under 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 as
  
  may be prescribed.
  Explanation .— For the removal of
  
  doubts, it is hereby clarified that the rules made under this section shall not
  
  relate to imposition of fines or other pecuniary penalties or demand or payment
  
  of fees or contravention of any of the provisions of this Act or punishment
  
  there for.
  2.      The Central
  
  Government may, by notification, frame a scheme to carry out the provisions of
  
  sub-section (1 ) through the electronic form.