Quantification for Imprisonment + financial penalty (both) against corporate fraud (i) (a) CA 2013 is providing an imprisonment for minimum 6 month + maximum 10 year where corporate fraud is minimum INR 10 lac or 1 % of turnover whichever lower + (b) Financial penalty is minimum @ 100 % + maximum @ 300 % of amount of corporate fraud where fraud is not involving the public (ii) (a) CA 2013 is providing an imprisonment for minimum 3 year + maximum 10 year where corporate fraud is minimum INR 10 lac or 1 % of turnover whichever + (b) Financial penalty is minimum @ 100 % + maximum @ 300 % of amount of corporate fraud where fraud is involving the public. (iii) (a) CA 2013 is providing an imprisonment for maximum 5 year where corporate fraud is not exceeding INR 10 lac or 1 % of turnover whichever lower or (b) Financial penalty is maximum INR 20 Lac or both where fraud is not involving the 9. Non-compoundable offence against committing corporate fraud 10.