law: Companies Act, 2013 
  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.