1. The attachment is not visible. 2. Section 139(7) provides for appointment of 1st auditor and Section 139(5) provides for appointment of subsequent auditor in case of Government company or any other company owned or controlled, directly or indirectly, by the CG, SG, or Governments, or partly by the CG and partly by one or more SG. If you read the provisions again you will surely understand it.

Answer given by Shubhamm Sir at 02-Dec-2022 04:53 PM