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Punishment for falsification of books of corporate debtor [ Section 71 ]

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..... Punishment for falsification of books of corporate debtor [ Section 71 of the IBC, 2016 ] Offence On and after the insolvency commencement date, where any person destroy .....

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..... nment for a term which shall not be less than three years, but which may extend to five years, or With Fine which shall not be less than one lakh rupees, but may extend to one crore rupees, .....

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