All the 10 accused including former chairman of Satyam Computers Limited B. Ramalinga Raju, have been convicted under section 120-B of IPC (Criminal conspiracy) read with section 420 (cheating). The Conviction details of the accused in the Satyam Computer Case as determined by a Special Sessions Court are as follows:
B. Ramalinga Raju and his brother, B. Rama Raju were convicted under section 409 (criminal breach of trust by merchant or agent), CFO Vadlamani Srinivas, external auditors S. Gopalakrishnan and Talluri Srinivas and Vice President (Finance), G. Ramakrishna were convicted under section 406 (criminal breach of trust).
External auditors Gopalakrishnan and Talluri Srinivas and Ramakrishna were also convicted under section 419 (impersonation).
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B. Ramalinga Raju, V. Srinivas, S. Gopalakrishnan Talluri Srinivas, G. Ramakrishna, senior manager (Finance) D. Venkatapathy Raju, assistant manager (finance), Ch. Srisailam were convicted under sections 467, 468 (forgery), 471 (using forged documents as genuine) and 472-A (fudging of accounts).
B. Ramalinga Raju, B. Rama Raju, V. Srinivas, Gopalakrishnan, Talluri Srinivas, Suryanarayana Raju and G. Ramakrishna Rau were also convicted under section 201 (destruction of evidence).