Penal Code, 1860–Sec. 201–Essential ingredients of offence.
(i) committal of an offence,
(ii) person charged with the offence u/s. 201 must-have knowledge or reason to believe that an offence has been committed,
(iii) person charged with the said offence should have caused the disappearance of evidence, and
(iv) the act should have been done with the intention of screening the offender from legal punishment or with that intention he should have given information respecting the offence, which he knew or believed to be false.