Companies Act, 2013
229. Penalty for furnishing false statement, mutilation, destruction of documents.
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 section 447.