Companies Act, 1956
Sec 629 - Penalty for false evidence.
If any person intentionally gives false evidence
(a) upon any examination upon oath or solemn affirmation, authorized 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 may extend to seven years, and shall also be liable to fine.