law: Companies Act, 2013 
  120.
  
    Maintenance
  
  and inspection of documents in electronic form.
  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.