Compounding of offences threshold widened under company law by raising the statutory monetary ceiling for application of section 441. Section 441 of the Companies Act, 2013 is amended by substituting the monetary threshold in sub-section (1), clause (b), for compounding of offences. The existing limit of twenty-five lakh rupees is replaced with one crore rupees, thereby enlarging the amount up to which the provision applies. The change is limited to the specified wording in clause (b) and does not otherwise alter the structure of section 441.