Section 146 of Companies Act, 2013

146. Auditors to attend general meeting

All notices of, and other communications relating to, any general meeting shall be

forwarded to the auditor of the company, and the auditor shall, unless otherwise exempted

by the company, attend either by himself or through his authorised representative, who shall

also be qualified to be an auditor, any general meeting and shall have right to be heard at

such meeting on any part of the business which concerns him as the auditor.

Complete: companies-act-2013