Which provision of the Companies Act, 2013 allows a company to remove its auditor before the term expires, by special resolution after obtaining the prior approval of the Central Government?

Section 140(1) of the Companies Act, 2013 permits removal of an auditor appointed under section 139 before the term ends only by a special resolution, after the Central Government's prior approval and after giving the auditor a reasonable opportunity of being heard. Section 140(4) deals with special notice for replacing a retiring auditor at the annual general meeting, section 139(8) with casual vacancies and section 141(3) with disqualifications.