The auditor appointed under section 139 of the Companies Act may be removed from his office before the expiry of his term only by a special resolution of the company________________

Section 140 Removal, resignation of auditor and giving special notice- (1) The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company , after obtaining the previous approval of the Central Government  in that behalf in the prescribed manner [Companies (Audit & Auditors) Rules,2014 (2) The application shall be made to the Central Government within thirty days of the resolution passed by the Board; (3) The company shall hold the general meeting within sixty days of receipt of approval of the Central Government for passing the special resolution)]