You can only be punished under this section if you destroy the original paper document.

The law also covers electronic records, so deleting or corrupting a digital file with the same intent can also attract this section.

You're only guilty if you destroy the evidence after being formally summoned by court.

The section also covers destruction done in anticipation of being compelled to produce it, as long as the intent to prevent its use as evidence is shown.

Indian Penal Code, 1860

Section 204

repealed

Destruction of document to prevent its production as evidence

Whoever secrets or destroys any document or electronic record which he may be lawfully compelled to produce as evidence in a Court of Justice, or in any proceeding lawfully held before a public servant, as such, or obliterates or renders illegible the whole or any part of such document or electronic record with the intention of preventing the same from being produced or used as evidence before such Court or public servant as aforesaid, or after he shall have been lawfully summoned or required to produce the same for that purpose, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.§

Why this exists

This provision is part of a group of IPC sections (roughly Sections 191–229) dealing with offences against public justice. Courts and official inquiries depend on genuine evidence being available; if people could freely destroy or hide documents they're supposed to hand over, it would be easy to defeat justice. Section 204 specifically targets tampering with documentary or electronic evidence to prevent truth from coming out in judicial or quasi-judicial proceedings.

Common misconceptions

Myth: You can only be punished under this section if you destroy the original paper document.
Fact: The law also covers electronic records, so deleting or corrupting a digital file with the same intent can also attract this section.
Myth: You're only guilty if you destroy the evidence after being formally summoned by court.
Fact: The section also covers destruction done in anticipation of being compelled to produce it, as long as the intent to prevent its use as evidence is shown.