Section – 229, Companies Act, 2013
Penalty for furnishing false statement, mutilation, destruction of documents.
229. Where a person who is required to provide an explanation or make a statement during the course of inspection, inquiry or investigation, or an officer or other employee of a company or other body corporate which is also under investigation,—
|(a)||destroys, mutilates or falsifies, or conceals or tampers or unauthorisedly removes, or is a party to the destruction, mutilation or falsification or concealment or tampering or unauthorised removal of, documents relating to the property, assets or affairs of the company or the body corporate;|
|(b)||makes, or is a party to the making of, a false entry in any document concerning the company or body corporate; or|
|(c)||provides an explanation which is false or which he knows to be false,|
he shall be punishable for fraud in the manner as provided in .