A
Tax exemptions applicable to newly incorporated micro, small and medium enterprises
B
Mandatory appointment of independent directors on the boards of listed entities
C
Penalties and legal provisions relating to corporate fraud involving deception or abuse of position
D
Regulation of corporate social responsibility (CSR) expenditure by large companies
Correct answer: (c) Penalties and legal provisions relating to corporate fraud involving deception or abuse of position
Explanation
Option C is correct because Section 447 deals with corporate fraud offenses involving deception or abuse of position. The other options pertain to CSR, independent directors, or tax rules, which fall under different sections of company law.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
-
2019 · Q2 · GS II · 10 marks
"The Central Administration Tribunal which was established for redressal of grievances and complaints by or against central government employees, nowadays is exercising its powers as an independent judicial authority." Explain. -
2026 · Q15 · GS II · 15 marks
To what extent do pressure groups, social movements and corporate lobbies deepen pluralistic democracy in India by representing excluded interests? Analyse whether the growing convergence of corporate wealth and political power poses a threat to the autonomy of formal democratic institutions. -
2026 · Q56 · General Studies · 2 marks
Which of the following statements with regard to the persons with disabilities in India is/are correct? 1. The Rights of Persons with Disabilities Act, an Act passed by the Parliament of India in 2018, mandates reservation in education and employment, places a legal duty on Governments to ensure accessibility and non-discrimination. 2. The Sugamya Bharat Abhiyan focuses on achieving universal accessibility for Persons with Disabilities across three key domains - built infrastructure, transport systems and information and communication technology. 3. The National Divyangjan Finance and Development Corporation (NDFDC) is a public sector organisation set up by the Ministry of Corporate Affairs as a not-for-profit company to promote entrepreneurship among Persons with Disabilities (PwDs). Select the answer using the code given below: -
2026 · Q63 · General Studies · 2 marks
With reference to the organisations under the Government of India, consider the following details: 1. Central Economic Intelligence Bureau (CEIB) - To coordinate between various law enforcement agencies - Ministry of Home Affairs. 2. Serious Fraud Investigation Office (SFIO) - To investigate complex corporate frauds - Ministry of Finance (MCA). 3. Central Bureau of Investigation (CBI) - To preserve values in public life and ensure the health of the national economy - Ministry of Personnel, Public Grievances and Pension. In how many of the above rows are the given details correctly matched? -
2024 · Q43 · General Studies · 2 marks
In India, which of the following can trade in Corporate Bonds and Government Securities? 1. Insurance Companies 2. Pension Funds 3. Retail Investors Select the correct answer using the code given below: