Indian Penal Code, 1860
178.
Refusing oath or affirmation when duly required by public servant to make it
Whoever refuses to
bind himself by an oath 99[or affirmation] to state the truth, when
required so to bind himself by a public servant legally competent to require
that he shall so bind himself, shall be punished with simple imprisonment for a
term which may extend to six months, or with fine which may extend to one
thousand rupees, or with both.