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  • Section 147. Punishment for contravention - Companies Act Integrated . . .
    (1) If any of the provisions of sections 139 to 146 (both inclusive) is contravened, the company shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees and every officer of the company who is in default shall be punishable with imprisonment for a term which may extend to on
  • Section 147 in The Companies Act, 2013 - Indian Kanoon
    (3) Where an auditor has been convicted under sub-section (2), he shall be liable to— (i) refund the remuneration received by him to the company; and (ii) pay for damages to the company, statutory bodies or authorities or to any other persons for loss arising out of incorrect or misleading statements of particulars made in his audit report
  • THE COMPANIES ACT, 2013 - India Code
    “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under sub-section (1) of section 6 of that Act;
  • Section - 147 - Companies Act, 2013 - CAclubindia
    (1) If any of the provisions of sections 139 to 146 (both inclusive) is contravened, the company shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees and every officer of the company who is in default shall be punishable [***] with fine which shall not be less than ten th
  • Ministry Of Corporate Affairs
    Ministry Of Corporate Affairs
  • Section 147 of Companies Act, 2013 - Corporate Law Reporter
    SECTION 147 PUNISHMENT FOR CONTRAVENTION [Effective from 1st April, 2014] (1) If any of the provisions of sections 139 to 146 (both inclusive) is contravened, the company shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees [or four times the remuneration of
  • Section 147 of Companies Act, 2013: Punishment for contravention
    *147 (1) If any of the provisions of sections 139 to 146 (both inclusive) is contravened, the company shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees and every officer of the company who is in default shall be punishable 1[**] with fine which shall not be less than
  • Section 147 Punishment for contravention – Companies Act 2013 - AUBSP
    Amended and updated notes on section 147 of Companies Act 2013 Detail discussion on provisions and rules related to punishment for contravention
  • Extract of Section 147 of Companies Act, 2013 - Tax Guru
    (2) If an auditor of a company contravenes any of the provisions of section 139, section 143, section 144 or section 145, the auditor shall be punishable with fine which shall not be less than twenty-five thousand rupees but which may extend to five lakh rupees:
  • Section 147 of CA 2013 – Section 147: Punishment For Contraventio
    Provided that in case of criminal liability of an audit firm, in respect of liability other than fine, the concerned partner or partners, who acted in a fraudulent manner or abetted or, as the case may be, colluded in any fraud shall only be liable





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