Banking Offence And Punishment Act, 2064(2008)
Section 12
Not To Make Loss By Making Alteration In The Account Or Ledger Or By Committing Forgery Or Fraud
No one shall, with a motive of self benefit or to cause loss or benefit to any other person, commit any forgery by tempering any matter written in Bank or Financial Institution’s document or account or ledger whether by removing or by rewriting the same to mean different sense or with a motive to cause loss other, commit fraud by misleading others
representing the untrue or non-existent facts to be true or existent or by getting a  document signed with an alteration in the date, number or particular.
Banking Offence And Punishment Act, 2064(2008)
Chapter - 2
Section 3: Not To Open An Account Or Demand Cash Payment In An UnauthorizedmannerSection 4: Not To Obtain Or Issue Cheques, Cheque-books Or Bank Statements In Anunauthorized MannerSection 5: Not To Make Unauthorized Withdrawals Or PaymentsSection 6: Not To Obtain Or Make Payment By Way Of Abuse Or Unauthorized Use Of Electronic MeansSection 7: Not To Avail Or Provide Loans In An Unauthorized MannerSection 8: Not To Misuse CreditSection 9: Not To Misuse Banking Resources, Means And AssetsSection 10: Not To Acquire Assets Or Open Account By Borrower Who Has Over DuesSection 11: Not To Stop Credit Facility In The Way To Loss Working Project OfborrowerSection 12: Not To Make Loss By Making Alteration In The Account Or Ledger Or By Committing Forgery Or FraudSection 13: Not To Derive Excess, Low Or False ValuationSection 14: Not To Carry Out And Cause To Carry Out Irregular Economic Or Financial Transactions