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Companies Act Section 400
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The Companies Act, 2013

Section 400 Electronic form to be exclusive, alternative or in addition to physical form

Chapter
XXIV · Registration Offices and Fees
400. Electronic form to be exclusive, alternative or in addition to physical form.—
The Central Government may also provide in the rules made under section 398 and section 399 that the electronic form for the purposes specified in these sections shall be exclusive, or in the alternative or in addition to the physical form, therefor.