<h1>Special Courts under Companies Act, 2013: Expedited Prosecution, Member Complaints, and Offences Handling Enhanced by Amendments.</h1> The Committee has reviewed the establishment of Special Courts under the Companies Act, 2013, emphasizing their role in expediting the prosecution of defaulting companies. It recommended the swift establishment of these courts, potentially at subordinate levels. Amendments in the Companies (Amendment) Act, 2015, were noted, including changes to Section 439, suggesting the inclusion of 'member' after 'shareholder' to allow complaints from company members without share capital. Additionally, Section 435 amendments empower Special Courts to handle offences with imprisonment of two years or more, prompting recommended changes in Section 441(6) regarding compounding permissions.