Section 103(a) in Presidency-towns Insolvency Act, 1909
(a)fraudulently with the intent to conceal the state of his affairs or to defeat the objects of this Act,-(i)has destroyed or otherwise wilfully prevented or purposely withheld the production of any book, paper or writing relating to such of his affairs as are subject to investigation under this Act, or(ii)has kept or caused to be kept false books, or(iii)has made false entries in, or withheld entries from, or wilfully altered or falsified, any book, paper or writing relating to such of his affairs as are subject to investigation under this Act, or
