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Section 207: Conduct of Inspection and Inquiry Section 207 of the Companies Act, 2013, outlines the manner, mode, and conduct of inspection and inquiry by the Registrar of Companies or the Central Government. This section builds upon the powers granted under Section 206 of the Act to investigate corporate affairs, ensuring compliance, accountability, and transparency. It offers a procedural framework for inquiry and inspection. 4.1 Sub-section (1): Cooperation with Inspection