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<h1>Delegation of Powers: NCLT Can Authorize Officers to Inquire and Report Under Section 426, Companies Act, 2013.</h1> Section 426 of the Companies Act, 2013, allows the National Company Law Tribunal or the Appellate Tribunal to delegate powers to its officers, employees, or other authorized individuals. This delegation is executed through a general or special order, which may include specific conditions. The designated individuals are authorized to inquire into matters related to proceedings or appeals before the Tribunal and are required to report their findings in a manner specified by the order.