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Maintenance of Statutory Records in Electronic format

May 23, 2015     by Kamini Goyal

Companies Act, 2013 provides for the maintenance of records in electronic format:-

Chapter VII i.e., Companies (Management and Administration) Rules, 2014 provides the manner in which the records shall be maintained in electronic form. Rules are summarized below:

Rule 27 of the Companies (Management and Administration) Rules, 2014, requires following Companies to maintain its records in electronic format:

  • Every listed Company
  • Co’s having not < 1000 security holders

Other Companies can choose to maintain their registers in e-form, and thus are required to follow the prescribed guidelines and rules prescribed below:


Maintenance of Registers in E-form
  • To be maintained in same formats.
  • readily available for future reference
  • capable of being readable, retrievable and reproducible in printed form;
  • once dated & signed digitally, shall not be capable of being altered or edited
  • capable of being updated and that date shall be capable of being recorded on every updating

Rule 28 of Companies (Management and Administration) Rules, 2014 provides for security of registers maintained in e-form:

Persons responsible: – MD, CS or any other director or officer as the Board may decide shall provide for:



Security of registers
  • Protection against unauthorized access, alteration or tampering
  • Provision in case of loss of the record or failure of the media
  • Records should be kept in a non-rewriteable and non-erasable format like pdf. version or some other version which can not be altered.
  • Reproduction of non-electrical records in electronic form is complete, authenticate, true and legible



Back up
  • atleast one back up to be taken at a periodicity of not exceeding one day.
  • back up should be authenticated and dated
  • backups should be securely kept at such places as the Board may decide






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