valid as on 02/12/2021

9.6.13. The National Financial Reporting Authority Rules, 2018

13. Punishment in case of non-compliance.-

If a company or any officer of a company or an auditor or any other person contravenes any of the provisions of these rules, the company and every officer of the company who is in default or the auditor or such other person shall be punishable as per the provisions of section 450 of the Act.

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