Statutory cross-reference amendment expands section 457 to include matters under section 212 alongside section 210. Section 457 of the Companies Act, 2013 is amended in clause (a) by inserting 'or section 212' after the reference to 'section 210'. The amendment expands the clause so it applies to matters under both section 210 and section 212, making a targeted cross-reference change within the existing statutory framework.