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 thereunder, 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 thereunder 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 thereunder, 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
thereunder 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 thereunder or perform duties or discharge functions or
exercise powers under this Act or the rules made thereunder 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
therefor.
(2) The Central Government may, by notification, frame a scheme to carry out the
provisions of sub-section (1) through the electronic form.