Can various Statutory Registers ex 301, 303, 372 A etc be made in soft copy ?
or they have to be maintained in hard form ?
Regards,
Vaibhav
Dear Vaibhav,
Section 7 of The Information Technology Act, 2000, permits the maintenance of Statutory Registers and Records in electronic mode. Such registers and records should be maintained in accordance with the provisions of the said Act. (Please refer Secretarial Standards 4 on Registers and records issued by ICSI).
For your information I have attached soft copy of SS-4 issued by ICSI.
Regards,
Veeral Gandhi
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17853 Points)
Replied 03 September 2012
Exactly statutory registeres may be prepared in soft copy. However, it is suggested to authenticate the same by getting it signed by time to time and keep such copies on record as well.
Hi,
As per Secretarial Standards 4 on Registers and records issued by ICSI
“Maintenance” means keeping registers and records, either physically or in electronic mode as may be permitted under any law for the time being in force and includes the making of appropriate entries therein, the authentication of such entries and the preservation of such registers and records.
Hence, statutory registers can be maintained in electronic form also.
Aditya Soni
(CS Final Student Trainee)
(727 Points)
Replied 03 September 2012
Dear Vaibhav,
These Registers can be maintained in soft form but have to be digitally signed.
Regards,
Aditya
CAclubindia
