As per Section 147 of Companies Act 2013. if an auditor has contravened the provisions knowingly or willfully with the intention to deceive a company or its shareholders etc; he shall be punishable with fine which may extend up to
1
Rs. 10 Lakh
2
Rs. 5 Lakh
3
Rs. 1 Lakh
4
Rs. 25 Lakh
5
Rs. 50 Lakh