The report discusses the publication of Extraordinary Part II—Section 3—Subsection (ii) of the Gazette of India by the Ministry of Corporate Affairs. The publication is made under the powers conferred by sub-sections (1) and (2) of section 396 of the Companies Act, 2013. The Extraordinary Part II—Section 3—Subsection (ii) of the Gazette of India is published by the Central Government, which is the authority responsible for the publication. The report also mentions that the Central Government will conduct the examination of the financial statements of companies and publish the audit reports of the companies in the Central Government's website.
