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Companies Law - Highlights / Catch Notes

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Compounding of offence - non-compliance with the CSR initiatives ...

Companies Law

May 14, 2019

Compounding of offence - non-compliance with the CSR initiatives - for violation of provisions of section 134(3)(o) r.w.s 135 of the Companies Act, 2013 - prosecution instituted by ROC in the Court of Special Judge - As per section 441(1) Tribunal has power to compound an offence even after institution of any prosecution - offence compounded

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