Section 71 of Insolvency and Bankruptcy Code 2016
Section 71 of Insolvency and Bankruptcy Code 2016 [ Note : Section 71 comes into force w.e.f 1st December 2016 vide notification no S.O. 3594(E) dated 30th November 2016 ] Punishment for falsification of books of corporate debtor. 71. On and after the insolvency commencement date, where any person destroys, mutilates, alters or falsifies any books, papers… Read More »