Companies Act, 2013
Section - 449 - Punishment for false evidence
Punishment for false evidence. 449. Save as otherwise provided in this Act, if any person intentionally gives false evidence-
he shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to seven years and with fine which may extend to ten lakh rupees.
| (a) | - | upon any examination on oath or solemn affirmation, authorised under this Act; or |
| (b) | - | in any affidavit, deposition or solemn affirmation, in or about the winding up of any company under this Act, or otherwise in or about any matter arising under this Act, |
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