#section212 #companiesact2013 #investigation #fraud Section 212 specifies the process for the SFIO's investigation. There are 17 clauses and their supporting sentences in this section. Without limiting the requirements of Section 210, Section 212(1) states that the Central Government may, by order, designate the SFIO to conduct an investigation into the operations of a company where it "is of the opinion" that doing so is essential due to the reasons listed in Section 212(1).