law: 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.