Notified Date of Section: 09/02/2018 

¹[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.]

Amendments-

1. Inserted by The companies (Amendment) Act 2017