Notification under section 458 of Companies Act, 2013: Delegating of powers to RDs under section 208 of the said Act
MCA delegates the power vested in it under section 208 of the said Act for receiving the report from the Registrar (having jurisdiction over the place of registered office of the company concerned) or from the Inspector where such report recommends action for violation of offences under the said Act for which imprisonment of less than two years is provided, (except for violation of offences under Chapter III, IV section 127,177 and 178 for which the report shall be received Government) to the Regional Directors at Mumbai, Kolkata, Chennai, Delhi, Ahmadabad, Hyderabad and Shillong, subject to the conditions.
for complete circular follow below link: