Indian Partnership Act, 1932
70. Penalty for furnishing false Particulars
Any person who signs any statement, amending statement, notice or intimation
under this Chapter containing any particular which he knows to be false or
does not believe to be true, or containing particulars which he knows to be incomplete or does not
believe to be complete, shall be punishable with imprisonment which may extend to three
months, or with fine, or with both.