section 15HAA
Penalty for alteration, destruction, etc., of records and failure to protect the electronic database of Board.
The Securities and Exchange Board of India Act, 1992Corporate199285 sections7 chapters
Chapter VI FINANCE, ACCOUNTS AND AUDIT
Statutory text
Any person, who— (a) knowingly alters, destroys, mutilates, conceals, falsifies, or makes a false entry in any information, record, document (including electronic records), which is required under this Act or any
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