Maintenance and inspection of documents in electronic form
Section 120 of the Companies Act, 2013 deals with 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; The Act came into force on 01 Apr 2014.
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.
Section 120, The Companies Act, 2013 (Act 18 of 2013).
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 3 instruments name this provision in its title or its text without being made under it.
Questions about Section 120
What does Section 120 of the Companies Act deal with?
Section 120 of the Companies Act is headed "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;
How do I find court cases under Section 120 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 120, section 120 Companies Act, section 120 of the Companies Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 120 of the Companies Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there is one: most recently Companies (Management and Administration) Second Amendment Rules, 2015 (2015).
When did Section 120 of the Companies Act come into force?
Section 120 of the Companies Act, cited as Companies Act 120, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.