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.