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<h1>Prosecution powers under Companies law: Central Government may prosecute after investigation; corporate personnel must assist.</h1> The Central Government may prosecute persons identified by an investigation report as criminally liable in relation to a company or body corporate; it acts after taking legal advice. All officers, employees and agents of the company or body corporate, other than the accused, are obligated to give the Central Government all reasonable assistance in connection with such prosecutions, and related procedural provisions governing investigations apply.