Chapter-9 Offences Relating to Insider Trading in Securities and Transactions of Securities and Punishment

Section 100: Destroy or concealment of documents, statements or records

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No person shall destroy, falsify, conceal or assist in the commission of any act in connection with the investigation of any act, statement or record demanded by the Board or any officer empowered by the Board in connection with the inspection and inquiry pursuant to section 85, or any act, statement or record demanded in connection with the investigation of any case pursuant to this Act, or any act, statement or record required to be kept by him in accordance with this Act or the rules and regulations made under this Act.

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Section 100: Destroy or concealment of documents, statements or records

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