400 Electronic Form to be Exclusive, Alternative or in Addition to Physical Form

Electronic Form to be Exclusive, Alternative or in Addition to Physical Form

Notified Date of Section: 01/04/2014

400. The Central Government may also provide in the rules made under section 398 and section 399 that the electronic form for the purposes specified in these sections shall be exclusive, or in the alternative or in addition to the physical form, therefor.