By virtue of which Section of the Companies Act 2013, the Central Government is empowered to prescribe the maximum number of partners in a firm, but the number of partners can not be more than 100?

Under Section 464 of the Companies Act, 2013, the Central Government is empowered to prescribe the maximum number of partners in a firm, up to a limit of 100. Currently, under Rule 10 of the Companies (Miscellaneous) Rules 2014, the government has prescribed this limit to be 50.