Corporate Mens Rea And Criminal Accountability: Analysing Fraud Under Section 447 Of The Companies Act, 2013
IJLLR Journal
Bhavya Tripathi, ICFAI University, Dehradun Dr. Monika Kothiyal, ICFAI University, Dehradun ABSTRACT Section 447 of the Companies Act, 2013 represents the most ambitious attempt in the history of Indian corporate legislation to define fraud comprehensively and to attach serious criminal consequences to it. The provision departs markedly from the piecemeal offence-specific approach of its predecessor legislation, introducing a unified definition of fraud that encompasses acts, omissions,...