Power to investigate related entities requires prior central government approval before extending an inspection to connected companies or persons.

An inspector may extend an investigation to subsidiaries, holding companies, entities managed by the same managers, bodies controlled by the company's nominees or instructions, and the company's current or former managing directors, managers or employees, but may do so only with the prior approval of the Central Government and only to the extent that such inquiries are relevant to the investigation of the company for which the inspector was appointed.

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