Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 148] [Entire Act] Union of India - Subsection Section 148(4) in The Companies Act, 2013 (4)An audit conducted under this section shall be in addition to the audit conducted under section 143.