Section 208 of the Companies Act, 2013
Section 208 of the Companies Act, 2013 – Report on inspection made
🔹 Objective:
Section 208 deals with the follow-up process after an inspection or inquiry is conducted by the Registrar of Companies (ROC) or an inspecting authority.
✅ Key Provision:
After conducting an inspection, inquiry, or investigation under the Companies Act:
The Registrar or appointed inspecting authority shall:
Submit a detailed written report to the Central Government.
This report must include their observations, findings, and recommendations.
📌 Purpose:
To provide the Central Government with all the necessary information to:
Take further action if needed,
Initiate prosecution, impose penalties, or
Order a more detailed investigation under Section 210.
🔍 Related Sections:
Section 206 – Power to call for information, inspect books and conduct inquiries.
Section 207 – Conduct of inspection and inquiry.
Section 210 – Investigation into the affairs of the company based on findings in the report under Section 208.
🧾 Summary:
| Item | Description |
|---|---|
| Who prepares the report? | Registrar or inspecting authority |
| Submitted to? | Central Government |
| Purpose of the report | To detail findings from inspection/inquiry and recommend further action |
| Next step | May trigger investigation under Section 210 |
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