Penalties under Companies Act 2013
| Section | Particulars | Who is liable | Amount of Penalty |
| 119(3) | Default in allowing inspection of minutes of general meeting or resolution passed by postal ballot |
Company | Rs.25,000/- |
| Officer who is in default |
Rs.5,000/- | ||
| 136(3) | Default in sending copies of audited financial statement to members and its inspection |
Company | Rs.25,000/- |
| Officer who is in default |
Rs.5,000/- | ||
| 140(3) | Retirement of Auditor | Auditor | Rs. 50,000/- to Rs. 5 Lakh |
| 157(2) | Intimation of DIN | Company/Officer | Rs. 25,000/- to Rs. 1 lakh |
| 173(4) | Default in giving required notice of Board meeting | Every person whose duty is | Rs.25,000/– |
| 184(4) | Disclosure of Interest | Director | Rs. 50000 to Rs. 100000 and/or Imprisonment Upto 1 year |
| 189(6) | Default in keeping register of contracts or arrangements in which directors are interested and disclosure by directors of their interest | Every director | Rs.25,000/– |
| 190(3) | Default in keeping contract of service with MD and WTD and allowing its inspection |
Company | Rs.25,000/- for each default |
| Officer who is in default |
Rs.5,000/- for each default | ||
| 352(8)(a) | Company Liquidator retaining money without depositing it in Company Liquidation Dividend and Undistributed Assets Account |
Liquidator | Such amount as may be determined by ROC. |