or its shareholders or its creditors or any other person. A person found guilty of fraud will receive imprisonment for a term of 6 months to 10 years and a monetary fine of up to 3 times the amount involved in fraud will be imposed. In case where fraud involves public interest, the minimum imprisonment is 3 years. In cases where deposits are accepted with an intent to defraud the depositors or for any fraudulent purpose, every officer responsible for acceptance of such deposit will be personally responsible without any limitation of liability, in addition to the penalties. Also the, whistle blower policy is applicable in listed companies as part of corporate governance norms but is a non-mandatory requirement. The Whistle Blowers Protection Bill is still pending but that will be applicable to corruption, misuse of power, or criminal offence by a public servant.