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of <h1>Section 441: Compounding Offences Under Companies Act 2013; Conditions, Limits, and Exclusions Explained</h1> Section 441 of the Companies Act, 2013, addresses the compounding of certain offences under the Act. It allows offences, not punishable by imprisonment alone or imprisonment with a fine, to be compounded by the Tribunal or a Regional Director, provided the fine does not exceed twenty-five lakh rupees. The compounding requires payment to the Central Government and is not applicable if an investigation is pending. Repeat offences within three years are not compoundable. Applications for compounding must be submitted to the Registrar, and if compounded, must be reported within seven days. Offences punishable by imprisonment only are not compoundable.
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