Section 227(4A) of the Companies Act, 1956 (which has now been repealed and replaced by the Companies Act, 2013) dealt specifically with the responsibilities of auditors regarding government companies. It outlined that in the case of a government company, the auditor’s report should also include a statement on certain specified matters.

These matters typically related to the company’s compliance with certain laws and regulations, as well as the adequacy of its internal audit system.

This section placed additional emphasis on areas of concern that were relevant to government-owned companies, such as compliance with public finance management laws and adherence to government policies. However, it did not cover the six specified matters mentioned in the original question.

c) Section 227(2):

Section 227(2) of the Companies Act, 1956 (now replaced by the Companies Act, 2013), addressed the qualifications and disqualifications of auditors. It laid down the criteria that individuals or firms needed to meet in order to be eligible for appointment as auditors of a company.

This section focused on ensuring that auditors were qualified, experienced, and met certain ethical and professional standards.

It did not, however, provide guidance on the specific matters that auditors were required to inquire into and report on, as mentioned in the original question. Its main purpose was to establish the eligibility requirements for auditors.

d) Section 227(3):

Section 227(3) of the Companies Act, 1956 (repealed and replaced by the Companies Act, 2013), dealt with the powers and duties of the Comptroller and Auditor-General of India.

It outlined the responsibilities of this constitutional authority in conducting audits of government accounts, including revenue and expenditure audits.

This section focused on the unique role of the Comptroller and Auditor-General in auditing government finances, and did not pertain to auditors of private companies in the same way. Therefore, it did not address the specific matters that private sector auditors are required to inquire into and report on.

In summary, each of the options (a, c, and d) pertains to different aspects of auditing, government-related entities, or qualifications of auditors. None of them specifically cover the six specified matters that auditors are required to inquire into and report on, as outlined in Section 227(IA) of the Companies Act, 2013.