Certain offences under the Companies Act, 2013 bear penalties as imprisonment only or Imprisonment and fine and both, for violation of certain provisions of the Act, are non compoundable offences. The company or officers in default in case of non compoundable offences have to go through legal proceedings in the competitive courts for offences committed by them in a company under the Companies Act, 2013.

The details provisions can be studied from my book titled as Company Law Procedures and Compliances.