Explain whether the following offences are compoundable, if yes, by whom? (ii) Intentionally giving false evidence under Section 449 of the Companies Act, 2013.

If any person intentionally gives false evidence within the purview of section 449 of the Companies Act, 2013 (the Act), he shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to seven years and with fine which may extend to ten lakh rupees. The offence given above is punishable under section 449 of the Act. In view of Sec 441 of the Act, the offence is non-compoundable as the offence is punishable with imprisonment as well.