Section 277, The Companies Act, 2009

(1) For the purposes of any investigation under section 276,sections 268 to 272 shall apply with the necessary modifications to references to the affairs of the company or to those of any body corporate, and– (a) the sections shall apply in relation to all persons– (i) who are or have been, or whom the inspector has reasonable cause to believe to be or have been, financially interested in the success or failure or the apparent success or failure of the company or other body corporate whose membership is investigated with that of the company; or (ii) who are able to control or materially to influence the policy thereof, including persons concerned only on behalf of others, as they apply in relation to officers and agents of the company or of the other body corporate, as the case may be; and (b) the Commission shall not be bound to furnish the company or any other person with a copy of any report by an inspector appointed under this section or with a complete copy of it if it is of the opinion that there is good reason for not divulging the contents of the report or of part of it, but shall keep a copy of the report, or, as the case may be, the parts of any report, as regards which it is not of that opinion. (2) The expenses of any investigation under section 276 shall be defrayed out of the funds of the Commission .