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of <h1>False evidence or affidavits under oath in company winding-up or Companies Act proceedings, punished with 3-7 years jail, fine</h1> Any person who intentionally gives false evidence upon an examination on oath or solemn affirmation authorised under the Companies Act, 2013, or who intentionally makes false statements in any affidavit, deposition, or solemn affirmation in connection with the winding up of a company or any other matter arising under the Act, commits an offence. Such conduct attracts mandatory penal consequences, being punishable with imprisonment for not less than three years and up to seven years, and with a fine that may extend to ten lakh rupees.
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