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Section 442 of the Companies Act 2013 relates to:
AReferral of disputes to mediation by NCLT and Appellate Tribunal
BFiling of annual returns
CDefinition of small companies
DIndependent directors
Answer & Solution
Correct answer: A. Referral of disputes to mediation by NCLT and Appellate Tribunal
1. Per OCR: "Companies Act, 2013 – Section 442 provides for the referral of disputes to mediation by the National Company Law Tribunal and the Appellate Tribunal."
2. NCLT may direct mediation as part of dispute resolution.
3. Strengthens ADR ecosystem in corporate disputes.
_Source: ICMAI BoS CMA Foundation Paper 1 (FBLC) — Paper1_07042026.pdf, Module 1 §1.3_