Section 446A - Factors for determining level of punishment - Companies Act, 2013

1 [Factors for determining level of punishment 446A. The court or the Special Court, while deciding the amount of fine or imprisonment under this Act, shall have due regard to the following factors, namely:- (a) size of the company; (b) nature of business carried on by the company; (c) injury to public interest; (d) nature of the default; and (e) repetition of the default.] ******************** Notes:- 1. Inserted vide The Companies (Amendment) Act, 2017 Dated 03-01-2018 w.e.f. 09-02-2018