Companies Act, 2017 — section 404

404. Penalty for false evidence..—If any person, upon any examination upon oath authorised under this Act, or in any affidavit, disposition 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, intentionally gives false evidence, he shall be liable to imprisonment for a term which may extend to three years, and shall also be liable to a fine which may extend to one million rupees.