Which of the following section of Companies Act, 2013 deals with amalgamation, absorption and…

Sections 230 to 232 of the Companies Act, 2013 deal with compromises, arrangements and amalgamations, and Section 232 specifically governs the merger and amalgamation of companies, including reconstruction and merger by absorption. Section 139 deals with the appointment of auditors and Section 219 with the powers of an inspector to investigate related companies. Section 319, on a liquidator accepting shares as consideration in a voluntary winding up, was later omitted when the Insolvency and Bankruptcy Code, 2016 took over voluntary winding up; under the Companies Act, 1956 the corresponding provisions were Sections 391 to 394.