Amended and updated notes on section 208 of Companies Act 2013. Detail discussion on provisions and rules related to report on inspection made.
Chapter XIV (Sections 206–229) of the Companies Act, 2013 (CA 2013) deals with the provisions related to Inspection, Inquiry and Investigation. Section 208 of CA 2013 provides for report on inspection made.
Recently, we have discussed in detail section 207 (Conduct of inspection and inquiry) of CA 2013. Today, we learn the provisions of section 208 of Companies Act 2013.
The provisions of section 208 are effective from 1-April-2014. You may refer Notification No. S.O. 902(E) issued dated 27-03-2014. In this article, you will learn detail of the provisions of section 208 of the Companies Act 2013.
| Name of Act | The Companies Act 2013 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Ministry of Corporate Affairs (MCA) |
| Number of Chapters | 29 |
| Number of Sections | 484 (470-43+57) |
| Number of Schedules | 7 |
| You are reading: | |
| Chapter No. | XIV |
| Chapter Name | Inspection, Inquiry and Investigation |
| Section No. | 208 |
| Section Name | Report on inspection made |
| Monthly Updated Edition | Company Law PDF |
Section 208 of Companies Act 2013: Report on inspection made
Section 208 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.
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.