Section 229. Penalty for furnishing false statement, mutilation, destruction of documents | Companies Act Integrated Ready Reckoner|Companies Act 2013|CAIRR

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Section 229. Penalty for furnishing false statement, mutilation, destruction of documents

Effective from 01-04-2014

Where a person who is required to provide an explanation or make a statement during the course of inspection, inquiry or investigation, or an or other employee of a or other 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.

2(59) Officer includes any director, manager or key managerial personnel or any person in accordance with whose directions or instructions the Board of Directors or any one or more of the directors is or are accustomed to act

Company means a company incorporated under this Act or under any previous company law

Body Corporate includes a company incorporated outside India, but does not include—

(i) a co-operative society registered under any law relating to co-operative societies; and

(ii) any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification, specify in this behalf

Enforcement Notification S.O. 902(E) dated 26/03/2014