The Companies Act, 1956
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 aboutany 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.