Director Identification Number compliance: failure attracts prescribed penalties for company and defaulting officers, with daily continuing fines. The substituted subsection (2) in section 157 makes a company liable to an initial penalty of twenty-five thousand rupees for failure to furnish the Director Identification Number and, for continuing failure, a further penalty of one hundred rupees per day after the first, subject to a maximum of one lakh rupees; every officer in default is separately liable to not less than twenty-five thousand rupees and, for continuing failure, a further one hundred rupees per day after the first, subject to the same maximum cap.