The document discusses the civil and criminal liabilities of company directors under Indian law. It notes that directors act as the heart and limb of the company and are given significant responsibilities and duties. If directors contravene their obligations or fail in their duties, they may face civil or criminal liabilities depending on the seriousness of the offense. It provides examples of criminal offenses that can result in director liability under the Companies Act of 2013 and discusses some landmark Indian court cases that have helped develop the jurisprudence around attributing criminal intent and liability to corporations through their directors and officers. The document concludes by noting amendments made to the Companies Act to decriminalize some minor offenses in order to enhance ease of doing business in India.