Section 45MA(2) in The Reserve Bank of India Act, 1934
(2)Where, in the case of a non-banking financial company, the auditor has made, or intends to make, a report to the Bank under sub-section (1), he shall include in his report under sub-section (2) of section 227 of the Companies Act, 1956 (1 of 1956), the contents of the report which he has made or intends to make, to the Bank.
