Under which Section & Act, the Central Government is empowered to prescribe a maximum number of partners in a partnership firm?

Section 464 of the Companies Act, 2013 empowers the Central Government to prescribe the maximum number of partners in a firm, up to a ceiling limit of 100. Under Rule 10 of Companies (Miscellaneous) Rules 2014, the government has currently specified this operating limit to be 50 partners.