Willful and with intent to defraud, destroying, altering, mutilating or falsifying any book (electronic record), paper, writing, valuable security or account belonging to Employer or deemed to be in his custody by one or more of clerk, officer or servant or employed or acting in any such capacity. The document is received by such person for or on behalf of his employer and he willfully and with intent to defraud made or abets the making of any false entry in or omits or alters or abets the omission or alternation of any material particular from or in any such book, electronic record, paper, writing, valuable security or account etc. It shall be sufficient in any charge to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed. (Section 477.A of Indian Penal Code).