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Until the Serious Fraud Investigation Office was formally established under Section 211(1) of the Companies Act, 2013, which office was deemed to be the Serious Fraud Investigation Office for the purposes of that section?

The Serious Fraud Investigation Office set up by the Central Government under its Resolution dated 2nd July, 2003 was deemed to be the Office. The proviso to Section 211(1) of the Companies Act, 2013 provides this interim arrangement until the Office is established by notification under the sub-section.

  1. AThe office set up by the Central Government under a Resolution dated 2nd July, 2003Correct
  2. BThe Registrar of Companies in each State
  3. CThe office of the Comptroller and Auditor General
  4. DAny office designated by the National Company Law Tribunal

Explanation

The proviso to Section 211(1) states that until the Office is established under that sub-section, the Serious Fraud Investigation Office set up by the Central Government under Resolution No. 45011/16/2003-Adm-I dated 2nd July, 2003 is deemed to be the Serious Fraud Investigation Office. The other bodies are not mentioned.

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