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of <h1>Destroying or falsifying corporate debtor documents after insolvency start date leads to severe penalties under relevant laws.</h1> On or after the insolvency commencement date, any individual who destroys, mutilates, alters, or falsifies books, papers, or securities of a corporate debtor, or knowingly makes false or fraudulent entries in any register, book of account, or document with the intent to defraud or deceive, is subject to punishment. This includes imprisonment for a term of three to five years, a fine ranging from one lakh to one crore rupees, or both.
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