Section 23(1)(ii) in Life Insurance Corporation General Rules, 1956
(ii)a statement in relation to the Corporation on such matters whose inclusion in the auditor's report in respect of companies may be directed by any order issued by the Central Government under sub-section (11) of section 143 of the Companies Act, 2013 (18 of 2013), subject to such modifications and exceptions as the Central Government may by notification specify.