UPSC CDS GS Economy Questions Part 2

Among the given statements about the Companies Act, 2013, the statement (a) is not correct as the Act does not regulate the corporate sector to make it accountable. The new concepts in the Act (as the Act has replaced the Companies Act, 1956 in a partial manner) are:
→ One Person Companies
→ Women Directors
→ Corporate Social Responsibility
→ Rotation of Auditors
→ Class Action
→ Dormant Company
→ Fast Track Mergers
→ Serious Fraud Investigation Office