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