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The intention to explain the contours of Section 206 of the Companies Act, 2013, in a separate article stems from the significant substance and impact of this provision. While it is indirectly linked to Section 212 of the Act, addressing it first allows for a deeper understanding of nuances of Section 212. Section 206 deals with the - “ Power to call for information, inspect books, and conduct inquiries ”, serving as a mechanism for the Registrar of Companiesto assess a conce