Companies Act, 2017 — section 260

260. Power of inspectors to carry investigation into affairs of associated companies..—If an inspector appointed under sections 256, 257 or 258 to investigate the affairs of a company considers it necessary for reasons to be recorded in writing, he may probe after seeking prior approval of the Commission, the affairs of any other associated company or associated undertaking which is, or has been associated and also from the chief executive of any such company: Provided that the Commission shall not grant approval under this section without providing opportunity of being heard to the associated company or associated undertaking or the chief executive, as the case may be.