law: Companies Act, 2013 
  211.
  
    Establishment
  
  of Serious Fraud Investigation Office.
  1.      The Central
  
  Government shall, by notification, establish an office to be called the Serious
  
  Fraud Investigation Office to investigate frauds relating to a company:
  Provided
  
  that until the Serious Fraud Investigation Office is established under
  
  subsection (1 ), the Serious Fraud Investigation Office set-up by the
  
  Central Government in terms of the Government of India Resolution No.
  
  45011/16/2003-Adm-I, dated the 2nd July, 2003 shall be deemed to be the Serious
  
  Fraud Investigation Office for the purpose of this section.
  1.     
  2.      The Serious Fraud
  
  Investigation Office shall be headed by a Director and consist of such number
  
  of experts from the following fields to be appointed by the Central Government
  
  from amongst persons of ability, integrity and experience in,Ś
               
  
   i.        
  
    banking;
              
  
   ii.        
  
    corporate
  
  affairs;
             
  
   iii.        
  
    taxation;
             
  
   iv.        
  
    forensic
  
  audit;
              
  
   v.        
  
    capital
  
  market;
             
  
   vi.        
  
    information
  
  technology;
            
  
   vii.        
  
    law;
  
  or
           
  
   viii.        
  
    such
  
  other fields as may be prescribed.
  1.     
  2.     
  3.      The Central
  
  Government shall, by notification, appoint a Director in the Serious Fraud
  
  Investigation Office, who shall be an officer not below the rank of a Joint
  
  Secretary to the Government of India having knowledge and experience in dealing
  
  with matters relating to corporate affairs.
  4.      The Central
  
  Government may appoint such experts and other officers and employees in the
  
  Serious Fraud Investigation Office as it considers necessary for the efficient
  
  discharge of its functions under this Act.
  5.      The terms and
  
  conditions of service of Director, experts, and other officers and employees of
  
  the Serious Fraud Investigation Office shall be such as may be prescribed.