Is it mandatory for a company to keep its documents records, registers and minutes in electronic form?

According to Section 120 of the Companies Act, 2013, the documents, records, registers, minutes required to be kept by a company or allowed to be inspected or copies to be given to any person by a company under this Act, may be kept or inspected or copies given, as the case may be, in electronic form. As per Rule 27 of the Companies (Management and Administration) Rules, 2014, it gives option to every listed company or a company having not less than one thousand shareholders, debenture holders and other security holders, to maintain its records, as required to be maintained under the Companies Act, 2013 or rules made there under, in electronic form. Thus, it is not mandatory for company to maintain its documents, records, registers, minutes in electronic form.