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Decoding Officer-in-Default under the Companies Act 2013

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    An officer-in-default is a person associated with a company who is held liable for any penalty or punishment in case of default committed by the company under the Companies Act, 2013.

    Who is qualified as an officer in default?
    Section 2(60) of the Companies Act 2013 makes provision for identifying specific persons who may be held liable in case of a default by the company:

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