1) The records of any minute book, shareholders or debenture holders register, index of shareholders, books of account, accounts etc. required to be maintained by a company pursuant to this Act may be maintained either by making entries thereof in separate books or by recording the same by any electronic communication device and computer in a non-legible form or in any other manner, without prejudice to the provisions contained in this section.2) In case where the records of any minute books, shareholder or debenture holder register index of shareholder, books of account, accounts etc. have not been maintained by making entries thereof in a record book but maintained in any other manner, the following provisions shall be applicable.

(a) If it is easily accessible to the place where the records of such minute book shareholder or debenture register index of shareholder books of account, accounts, etc. are maintained and where such records can be inspected or copes thereof can be obtained, such records shall be deemed to have been maintained in any specific place.

(b) The company shall make adequate arrangements that no one can destroy or alter the records as referred to in Clause (a) and that the matters recorded therein can be easily traced and inspected and copies thereof can be obtained .

(c) Where any matter has been so recorded that it is not legible, the matter shall be capable of being reproduced in a legible form .

3) Where the records of any minute book , shareholder or debenture-holder register, index of shareholders , books of account, accounts etc. are put in an web site by using any electronic communication device or computer pursuant to this section, arrangements shall be made so that the date of such preparation of documents as well as the date of amendment thereto can be easily seen .

4) Where a company has maintained the records of any minute book , register, index , books of account, accounts etc. maintained pursuant to this Act in a non-legible form and any law establishes the obligation of the company to allow such records for inspection or to submit copies thereof , then it shall be the obligation of the company to make such arrangements that the relevant portions of such records can be inspected and that copies thereof can be submitted in a visible or legible form.