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of <h1>Section 341 Companies Act: personal liability for partners and directors in fraudulent conduct u/ss 339 and 340</h1> Section 341 of the Companies Act, 2013 extends the Tribunal's powers under sections 339 and 340 beyond the firm or body corporate itself to its human decision-makers. If a declaration or order is made against a firm or body corporate for fraudulent conduct of business or misfeasance, the Tribunal may likewise make a similar declaration or order against any individual who, at the relevant time, was a partner of that firm or a director of that body corporate, thereby imposing personal liability for wrongful conduct.
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