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Companies Act Section 402
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The Companies Act, 2013

Section 402 Application of provisions of Information Technology Act, 2000

Chapter
XXIV · Registration Offices and Fees
402. Application of provisions of Information Technology Act, 2000.—
All the provisions of the Information Technology Act, 2000 (21 of 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.