Report on inspection made
Section 208 of the Companies Act, 2013 deals with report on inspection made. The Registrar or inspector shall, after the inspection of the books of account or an inquiry under section 206 and other books and papers of the company under section 207, submit a report in writing to the Central Government along with such documents, if any, and such report may, if necessary, inclu The Act came into force on 01 Apr 2014.
The Registrar or inspector shall, after the inspection of the books of account or an inquiry under section 206 and other books and papers of the company under section 207, submit a report in writing to the Central Government along with such documents, if any, and such report may, if necessary, include a recommendation that further investigation into the affairs of the company is necessary giving his reasons in support.
Section 208, The Companies Act, 2013 (Act 18 of 2013).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Serious Fraud Investigation Office vs Sahara Housing Investment Corporation Limited
Court's Decision & Legal Precedent
The prescribed period for investigation completion under Section 212(3) of the Companies Act 2013 is directory in nature and not mandatory. Expiry of the stipulated period does not terminate the investigation mandate. The investigation continues until final completion as contemplated by Section 212(12). High Courts should not pass blanket interim orders staying investigations and coercive proceedings at the interlocutory stage, as such orders may hamper investigations. The Central Government need not record detailed reasons when ordering an investigation under Section 212, as the purpose of investigation is to inquire into affairs and material emerges during the investigation process. Section 219(c) of the Companies Act 2013 authorizes investigation into companies whose Board comprises nominees of the principal company or which are accustomed to act under its directions, independent of subsidiary or holding company relationships.
On this section: Registrar of Companies' power to report to Central Government regarding company affairs
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… a state of things under which 2 companies are so joined as to form a third entity or one company is absorbed into and blended with another company." In Re: Skinner<sup>28</sup> too referred to amalgamation schemes and their effect as follows: "…schemes and orders made by virtue of Section 206 and Section 208 of the Companies Act 1948 can only transfer such rights, powers, duties and property as are capable of being lawfully transferred by a party to the scheme if no such sections of the Companies Act existed. It is not necessary in a scheme to exclude specifically from its operation things incapable of such transfer as …
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 208
What have the courts held on Section 208 of the Companies Act?
Serious Fraud Investigation Office vs Sahara Housing Investment Corporation Limited (26 May 2022) is the leading judgment on this section among those set out below: Registrar of Companies' power to report to Central Government regarding company affairs.
How do I find court cases under Section 208 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 208, section 208 Companies Act, section 208 of the Companies Act. People searching for it also type companies act 2017 section 208. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Serious Fraud Investigation Office vs Sahara Housing Investment Corporation Limited (26 May 2022).
What should I read with Section 208 of the Companies Act, and has it changed?
Its own text turns on section 206 (Power to call for information, inspect books and conduct inquiries), section 207 (Conduct of inspection and inquiry), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. 2 instruments name it without being made under it, most recently Notification under section 458 of Companies Act, 2013: Delegating of powers to RDs under section 208 of the said Act. (2015), then Companies (Removal of names of companies from the Register of Companies) Rules 2016 (2016).
When did Section 208 of the Companies Act come into force?
Section 208 of the Companies Act, cited as Companies Act 208, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.