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of <h1>False Statements in Company Documents Penalized Under Section 448 of Companies Act 2013</h1> Under Section 448 of the Companies Act, 2013, any individual who knowingly makes a false statement or omits a material fact in any document required by the Act or its rules, such as returns, reports, certificates, financial statements, or prospectuses, is subject to penalties under Section 447. This provision applies unless otherwise specified within the Act.
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