Section 455, The Companies Act, 2009

Any director, manager or other officer, or contributory ofany company being wound up who- (a) destroys, mutilates, alters or falsifies any books, papers or securities: or (b) makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the company with intent to defraud or deceive any person, shall be guilty of an offence and be liable to a term of imprisonment not exceeding 2 years.