Companies Act, 2013
449.
Punishment
for false evidence.
Save
as otherwise provided in this Act, if any person intentionally gives false
evidence—
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, 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.