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<h1>Authorisation of officers to file complaints under section 159 for offences under section 155 enables delegated prosecutorial authority.</h1> The Central Government, under sub-section (2) of section 439 of the Companies Act, 2013, authorises specified officers in the office of the Regional Director (Northern Region), Noida, to file complaints under section 159 in respect of offences under section 155, listing the named Joint Directors and an Assistant Director as authorised signatories.