Section 208 of Companies Act, 2013

208. Report on inspection made

The Registrar or inspector shall, after the inspection of the books of account or an

inquiry under section 206 and other books and papers of the company under section 207,

submit a report in writing to the Central Government along with such documents, if any, and

such report may, if necessary, include a recommendation that further investigation into the

affairs of the company is necessary giving his reasons in support.

Complete: companies-act-2013