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of <h1>Written inspection reports and investigation recommendations u/s 208 of the Companies Act, 2013 explained</h1> Section 208 of the Companies Act, 2013 mandates that, after conducting an inspection or inquiry of a company's books of account and other records under Sections 206 and 207, the Registrar or inspector must submit a written report to the Central Government. The report must be accompanied by relevant documents, if any. It may also contain a recommendation that further investigation into the company's affairs is required, with reasons supporting such a recommendation. This provision ensures a formal, reasoned communication of inspection findings to facilitate potential further regulatory action.
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