Section 402 of Companies Act, 2013

402. Application of provisions of Information Technology Act, 2000

All the provisions of the Information Technology Act, 2000 relating to the electronic

records, including the manner and format in which the electronic records shall be filed, in so

far as they are not inconsistent with this Act, shall apply in relation to the records in electronic

form specified under section 398.

Complete: companies-act-2013