The complaint, a copy of which was seen by ET, was also sent to the Serious Fraud Investigation Office (SFIO), National Financial Reporting Authority (NFRA) and other agencies. It alleges insider trading by Samir Agarwal, former zonal head of eastern India at IndusInd Bank, manipulation of financial records, evergreening of microfinance loans, suppression of audit findings and attempts by senior management and board members to conceal irregularities.