Section 92(ii) in The Companies (Amendment) Act, 2017
(ii)after the proviso, the following proviso shall be inserted, namely:-"Provided further that where the fraud involves an amount less than ten lakh rupees or one per cent. of the turnover of the company, whichever is lower, and does not involve public interest, any person guilty of such fraud shall be punishable with imprisonment for a term which may extend to five years or with fine which may extend to twenty lakh rupees or with both."
