Section 8(10) in The Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017
(10)Where in the course of investigation, the Investigating Authority has reasonable grounds to believe that the records of, or relating to, a service provider or an associated person in any manner, may be destroyed, mutilated, altered, falsified or secreted, the Investigating Authority may make an application to the competent court having jurisdiction for an order for the seizure of such records.
