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<h1>Clarification on Auditor Appointments for Deemed Government Companies Under Companies Act, 2013: Sections 139(5), 139(7.</h1> The circular addresses the applicability of sections 139(5) and 139(7) of the Companies Act, 2013, concerning the appointment of auditors by the Comptroller and Auditor General (C&AG) for 'deemed Government companies.' These companies, previously defined under section 619B of the Companies Act, 1956, remain subject to audit by the C&AG under the new Act. The circular clarifies that the definition of 'control' in section 2(27) of the new Act should be considered when determining applicability. It also specifies that the responsibility for notifying the C&AG about a company's incorporation lies with both the company and the relevant government.