Punishment of Concealment of Property detail of offences [ Section 68 ]
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....ealment of Property detail of offences [ Section 68 of the IBC, 2016 ] Where any officer of the corporate debtor has,- * (i) within the 12 months immediately preceding the insolvency commencement date,- * Where the Value is 10,000/- or More * (a) wilfully concealed any property or part of such property of the corporate debtor or concealed any debt due to, or from, the corporate debtor, of ....
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....roperty of the corporate debtor which has been obtained on credit and has not been paid for unless such creation, transfer or disposal was in the ordinary course of the business of the corporate debtor; or * (g) wilfully concealed the knowledge of the doing by others of any of the acts mentioned in clauses (c), (d) or clause (e); or * (ii) at any time after the insolvency commencement date, ....