Section 398 of CA 2013 : Section 398: Provisions Relating To Filing Of Applications, Documents, Inspection, Etc, In Electronic Form

Explanation using Example

Imagine that XYZ Pvt. Ltd. is a company that needs to file its annual return with the Registrar of Companies (ROC). According to Section 398 of the Companies Act, 2013, the Central Government has made rules requiring this return to be filed electronically.

Under these rules, the company's director would log into the designated online portal, authenticate their identity as prescribed, and upload the annual return in the electronic form. Once submitted, the ROC would maintain this document in an electronic database, which could then be inspected by any member of the public through the same online system.

Additionally, if XYZ Pvt. Ltd. needs to pay any fees related to the filing, these fees would also be paid electronically through the portal. This digital process ensures a streamlined, efficient, and accessible means of compliance with the Companies Act requirements.