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Amendment of section 147

Section 44 - Amendment Acts - Companies (Amendment) Act, 2017 - Section 44 - 44. In section 147 of the principal Act,- (i) in sub-section (2),- (a) after the words "five lakh rupees", the words "or four times the remuneration of the au .....

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be less than fifty thousand rupees but which may extend to twenty-five lakh rupees or eight times the remuneration of the auditor, whichever is less" shall be substituted; (ii) in sub-section (3), in clause (ii), for the words "or to any ot .....

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