Provision of Value Added Services Through Electronic Form The Central Government may provide such value added services through the electronic form and levy such fee thereon as may be prescribed.

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.

Inspection, Production and Evidence of Documents Kept by Registrar (1) Save as otherwise provided elsewhere in this Act, any person may— (a) inspect by electronic means any documents kept by the Registrar in accordance with the rules made, being documents filed or registered by him in pursuance of this Act, or making a record of any fact required or authorised to

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—

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 orcomputer readable media by the Registrar, and authenticated by the Registrar or any other officer empowered by the Central

Registration offices (1) For the purposes of exercising such powers and discharging such functions as are conferred on the Central Government by or under this Act or under the rules made thereunder and for the purposes of registration of companies under this Act, the Central Government shall, by notification, establish such number of offices at such

Annual reports where one or more State Governments are members of companies (1) Where the Central Government is not a member of a Government company, every State Government which is a member of that company, or where only one State Government is a member of the company, that State Government shall cause an annual report on the working and affairs of the company to

Annual reports on Government companies (1) Where the Central Government is a member of a Government company, the Central Government shall cause an annual report on the working and affairs of that company to be— (a) prepared within three months of its annual general meeting before which the comments given by the Comptroller and Auditor-General of India and the audit

Exemptions under this Chapter The Central Government may, by notification, exempt any class of- (a) foreign companies; (b) companies incorporated or to be incorporated outside India, whether the company has or has not established, or when formed may or may not establish, a place of business in India, as may be specified in the notification, from any

Application of Sections 34 to 36 and Chapter XX (1) The provisions of sections 34 to 36 (both inclusive) shall apply to— (i) the issue of a prospectus by a company incorporated outside India under section 389 as they apply to prospectus issued by an Indian company; (ii) the issue of Indian Depository Receipts by a foreign company. **1[(2) Subject to the provisions of section 376, the provisions of Chapter XX