eCourtsIndia
IndiaCode Laws
Section71
The Insolvency and Bankruptcy Code, 2016

Punishment for falsification of books of corporate debtor

In force Act 31 of 2016 As on 18 Oct 2026

Act 31 of 2016 Ministry Corporate Affairs Enacted 28 May 2016 Instruments 12

Section 71 of the Insolvency and Bankruptcy Code, 2016 deals with punishment for falsification of books of corporate debtor. On and after the insolvency commencement date, where any person destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is in the knowledge of making of any false or fraudulent entry in any register, books of account or document belonging to the corporate debtor with in The Act was enacted on 28 May 2016.

On and after the insolvency commencement date, where any person destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is in the knowledge of making of any false or fraudulent entry in any register, books of account or document belonging to the corporate debtor with intent to defraud or deceive any person, he shall be punishable with imprisonment 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, or with both.

Section 71, The Insolvency and Bankruptcy Code, 2016 (Act 31 of 2016).

Made under this section, and citing it

12 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 71

What does Section 71 of the Insolvency and Bankruptcy Code deal with?

Section 71 of the Insolvency and Bankruptcy Code is headed "Punishment for falsification of books of corporate debtor". On and after the insolvency commencement date, where any person destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is in the knowledge of making of any false or fraudulent entry in any register, books of account or document belonging to the corporate debtor with in

How do I find court cases under Section 71 of the Insolvency and Bankruptcy Code?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Insolvency and Bankruptcy Code 71, section 71 Insolvency and Bankruptcy Code, section 71 of the Insolvency and Bankruptcy Code. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 71 of the Insolvency and Bankruptcy Code, and has it changed?

12 instruments name it without being made under it, most recently Insolvency and Bankruptcy Board of India (Advisory Committee) Regulations, 2017 (2017), then Insolvency and Bankruptcy Board of India (Engagement of Research Associates and Consultants) Regulations, 2017 (2017).

When was Section 71 of the Insolvency and Bankruptcy Code enacted?

Section 71 of the Insolvency and Bankruptcy Code, cited as Insolvency and Bankruptcy Code 71, was enacted on 28 May 2016 as Act 31 of 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.