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 there under, 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 there under 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 there under, 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 there under 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 there under or perform duties or discharge functions or exercise powers under this Act or the rules made there under 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 there for.
2. The Central Government may, by notification, frame a scheme to carry out the provisions of sub-section (1 ) through the electronic form.
Legal Commentary & Landmark Judgments: Section 398
Section 398 codifies the legal architecture for electronic governance under the Companies Act, mandating electronic filing of documents, maintenance of electronic registers, and digital verification.
In allegations of unauthorized corporate filings or fraudulent board appointments (Form DIR-12), requisition DSC audit trail logs from the Certifying Authority under the IT Act. Pleading cyber-tampering under Section 398 requires demonstrating that the DSC token was compromised or used without board authorization.