The CBI filed second chargesheet in the multi-crore rupee Satyam scam on Tuesday against the founder chairman of the company, B Ramalinga Raju and others. It also included recently arrested internal auditor of the company V S Prabhakar Gupta. The chargesheet was filed in the designated court in Hyderabad accusing Raju and Gupta under various sections of the Indian Penal Code for allegedly indulging in siphoning off money to tax-haven countries, including Mauritius. As per the chargesheet, the accused forged board resolutions and unauthorisedly obtained loans to the tune of 1,220 crore rupees for Satyam Computer. They also prepared fake invoices worth 430 crore rupees, the chargesheet said. The chargesheet comes within days of the CBI team going to other countries to probe the alleged diversion of funds by Raju and re-routing back to India.<br/><br/>The CBI, which is probing the 10,000-crore rupees accounting fraud at Satyam Computer Services, has found during investigations that Raju had diverted big amounts to Mauritius from where the money was brought back to India via several European countries.<br/>