(1) According to this Act, the decision book, shareholder or debenture holder's registration book, list of shareholders, books of accounts and accounts, etc., to be kept by the company in a separate book, or electronic means of communication without prejudice to the provision made in this section. Records can be kept in non-literal format or in any other way.
(2) If any decision book, register book, list of shareholders or debenture holders, account books and accounts etc. are kept in any other way without setting up a book, it will be as follows:-
(a) If the record book, register book, list of shareholders or debenture holders or accounts etc. is kept in a place where it is easily accessible and if it is possible to see it or obtain a copy from that place, it shall be deemed to be kept in a particular place.
(b) The company shall make adequate arrangements so that no one can damage or alter the records as per clause (a) and the things recorded in it can be easily found and viewed and a copy thereof can be made.
(c) If something is recorded in a way that cannot be easily read, it should be able to be reproduced in a way that can be easily read.
(3) According to this section, if any decision book, register book, list of shareholders or debenture holders, account books and accounts etc. are kept on the web site using electronic communication means or computer, arrangements should be made to clearly show the date of preparation and revision date of such documents.< br> (4) If any decision book, register book, list, account book and accounting records kept by the company in accordance with this Act are recorded in a manner that cannot be read in a cursory manner (non-legislative form) and any law requires that the company be allowed to inspect or submit a copy of the same. If the liability is determined, it will be the responsibility of the company to inspect the relevant part of such records and arrange to submit a copy of it in a format that can be viewed or easily read (legal form).