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            <h1>Understanding 'Officer in Default' Under Companies Act 2013: Key Roles Liable for Penalties and Punishments.</h1> An 'officer who is in default' under the Companies Act, 2013, refers to specific company officers liable for penalties or punishments, including imprisonment or fines. This includes whole-time directors, key managerial personnel, directors specified by the Board, individuals responsible for company records, those influencing the Board's actions, directors aware of legal contraventions, and agents involved in share transfers. These individuals are accountable for defaults and contraventions as per the Act, depending on their roles and responsibilities within the company.

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