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of <h1>Inspectors can investigate related entities under Section 239 of the Companies Act, 1956, with Central Government approval.</h1> Section 239 of the Companies Act, 1956, empowers inspectors appointed under sections 235 or 237 to investigate the affairs of a company and, if necessary, the affairs of related entities. These entities include subsidiaries, holding companies, companies managed by common directors or managers, and companies directed by the company under investigation. Inspectors can extend their investigation to these entities if deemed relevant to the primary investigation, subject to prior approval from the Central Government. The entities or individuals involved are given an opportunity to contest the approval for such investigations.
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