Investigation by Serious Fraud Investigation Office: central government assignment gives SFIO exclusive probe powers and special procedural rules. The Central Government may assign investigation of a company's affairs to the Serious Fraud Investigation Office, which then holds exclusive investigatory primacy over offences under the Companies Act, conducts inquiries through Investigating Officers with inspector powers, requires production of information and documents from the company and its personnel, files interim and final reports to the Central Government, and may prompt prosecution or applications for disgorgement where fraud and wrongful gain are found.