| 
    
        
            | 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. |  |