Explain whether the following offences under the Companies Act, 2013 are compoundable, if yes, by whom? (iii) Company Secretary in practice certifies the Annual return otherwise than in conformity with the requirements o

According to section 92(6), if a company secretary in practice certifies the annual return otherwise than in conformity with the requirements of this section or the rules made thereunder, he shall be liable to a penalty of two lakh rupees. In view of the above, the offence is Non-compoundable. Alternate answer to above paragraph In view of the above, it can be said that the offence is non-compoundable but comes under the purview of Adjudication under section 454 of the Companies Act, 2013.