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

Amended and updated notes on section 446A of Companies Act 2013. Provisions and rules relating to factors for determining level of punishment.

Amended and updated notes on section 446A of the Companies Act 2013. Detail discussion on provisions and rules related to provisions for factors for determining level of punishment.

Chapter XXVII (Sections 435446B) of the Companies Act, 2013 (CA 2013) deals with the provisions related to special courts. Section 446A of CA 2013 provides for provisions relating to factors for determining level of punishment..

Recently, we have discussed in detail section 446 (Application of fines) of CA 2013. Today, we learn the provisions of section 446A of the CA 2013.

The provisions of section 446A are effective from 9th February, 2018. You may refer the Finance Act 2017. In this.article, you will learn detail of the provisions of section 446A of the Companies Act 2013.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.XXVIII
Chapter NameSpecial Courts
Section No.446A
Section NameFactors for determining level of punishment
Monthly Updated EditionCompany Law PDF

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

Section 446A inserted by the Finance Act 2017 w.e.f. 9.2.2018

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.


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