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of <h1>Section 207: Company directors must cooperate with inspections or face jail, fines, and automatic disqualification from office</h1> Section 207 of the Companies Act, 2013 mandates that all directors, officers, and employees must produce books of account, records, and provide information or explanations as required by the Registrar or inspector during an inspection or inquiry under section 206, and must fully assist in such processes. The Registrar or inspector may copy documents and mark them for identification. They are vested with civil court powers for discovery and production of documents, summoning and examining persons on oath, and inspecting company records. Disobedience by a director or officer is punishable with imprisonment up to one year and fine, and a convicted person vacates office and is disqualified from holding office in any company.
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