Companies Act, 2013
Section - 448 - Punishment for false statement
Punishment for false statement. 448. Save as otherwise provided in this Act, if in any return, report, certificate, financial statement, prospectus, statement or other document required by, or for, the purposes of any of the provisions of this Act or the rules made thereunder, any person makes a statement,-
he shall be liable under .
| (a) | - | which is false in any material particulars, knowing it to be false; or |
| (b) | - | which omits any material fact, knowing it to be material, |
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