Section 10(3) in The Bird And Company Limited (Acquisition And Transfer of Undertakings) Act, 1980
(3)The Custodian shall maintain an account of the undertakings of the Company in such form and manner and under such conditions as may be prescribed and the provisions of the Companies Act, 1956 (1 of 1956), shall apply to the audit of the account so maintained as they apply to the audit of the accounts of a company.
