India's federal crime bureau said on Monday it had arrested three executives at Satyam Computer Services Ltd for alleged involvement in accounting fraud at the outsourcing firm.
The Central Bureau of Investigation (CBI) said in a statement that it had arrested the vice president, senior manager and assistant manager in the company's finance department on Sunday, but did not name the individuals.
"They have been arrested for their active role in perpetration and involvement in the crimes committed by the accused already arrested in this case," the CBI said.
"A lot of incriminating documents have been retrieved from these accused, establishing their complicity in the crimes. Further investigation is continuing."
A Satyam spokeswoman said she had no immediate comment on the arrests.
Satyam founder and former chairman Ramalinga Raju, his brother, Rama Raju, who was managing director, and ex-chief financial officer Vadlamani Srinivas were arrested in January after founder Raju resigned, saying profits had been overstated for years and assets falsified.
Satyam has been looking for a buyer through a bidding process to help restore the confidence of its more than 600 clients and about 50,000 staff. The results could be announced as early as next week.