Section 204 of IPC : Section 204: Destruction of document to prevent its production as evidence

Explanation using Example

Example 1:

Ravi is a manager at a company and is involved in a legal dispute with a former employee who has accused him of wrongful termination. The court has lawfully summoned Ravi to produce certain emails and documents that are crucial to the case. Fearing that these documents might incriminate him, Ravi decides to delete the emails and shred the documents before the court date. By doing so, Ravi has destroyed evidence that he was lawfully compelled to produce, and he can be charged under Section 204 of the Indian Penal Code, 1860.

Example 2:

Priya is under investigation for tax evasion, and the Income Tax Department has lawfully required her to produce her financial records for the past five years. Priya, knowing that these records contain evidence of her fraudulent activities, decides to delete the electronic records from her computer and burn the physical copies. By obliterating these documents with the intention of preventing them from being used as evidence, Priya has committed an offense under Section 204 of the Indian Penal Code, 1860, and can face imprisonment or a fine, or both.