Companies Act, 2013
448. Punishment for false statement.
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 there under, any person makes a statement,—
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, he shall be liable under section 447.