Rule 13 Punishment in case of non-compliance
1. Rule 13 subs. by G.S.R. 456(E), dated 17th June, 2022 (National Financial Reporting AuthorityDefined in rule 2(e): Authority means the National Financial Reporting Authority constituted under sub section (1) of section 132 of the Act Amendment Rules, 2022), w.e.f. 17th June, 2022, for the former rule 13, which read: "13. Punishment in case of non-compliance.- If a company or any officer of a company or an auditorDefined in rule 2(d): auditor means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being m force, who has been appointed as an auditor of a company or a body corporate under section 139 of the Act or under any other... or any other person contravenes any of the provisions of these rules, the company and every officer of the company who is in default or the auditorDefined in rule 2(d): auditor means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being m force, who has been appointed as an auditor of a company or a body corporate under section 139 of the Act or under any other... or such other person shall be punishable as per the provisions of section 450 of the ActDefined in rule 2(b): Act means the Companies Act, 2013 (18 of 2013)."