Rule 10 - Section 246. - Companies (Central Government’s) General Rules and Forms, 1956

Section 246. 10. A copy of the report of any inspector or inspectors shall for the purposes of section 246, be authenticated either (a) by the seal of the company whose affairs have been investigated; or (b) by a certificate of a public officer having the custody of the report, under and in accordance with the provisions of section 76 of the Indian Evidence Act, 1872 (1 of 1872).