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of <h1>Section 396A: Amalgamated Company Records Cannot Be Disposed Without Central Government Approval, Examination for Offense Evidence Possible.</h1> The Companies Act, 1956, under Section 396A, mandates that the books and papers of a company that has been amalgamated with or whose shares have been acquired by another company cannot be disposed of without prior permission from the Central Government. Before granting such permission, the government may appoint a person to examine these documents to determine if they contain evidence of any offense related to the company's promotion, formation, management, amalgamation, or share acquisition. This provision was inserted by the Companies (Amendment) Act, 1965.
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