397. Admissibility of certain documents as evidence
Notwithstanding anything contained in any other law for the time being in force,
any document reproducing or derived from returns and documents filed by a company with
the Registrar on paper or in electronic form or stored on any electronic data storage device or
computer readable media by the Registrar, and authenticated by the Registrar or any other
officer empowered by the Central Government in such manner as may be prescribed, shall be
deemed to be a document for the purposes of this Act and the rules made thereunder and
shall be admissible in any proceedings thereunder without further proof or production of the
original as evidence of any contents of the original or of any fact stated therein of which
direct evidence is admissible.