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    <title>Punishment for false evidence</title>
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    <description>Intentional provision of false evidence during any examination on oath or solemn affirmation authorised under the Act, or in any affidavit, deposition or solemn affirmation in or about winding up proceedings or other matters arising under the Act, is punishable with imprisonment for a term not less than three years and which may extend to seven years and with fine which may extend to ten lakh rupees.</description>
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      <description>Intentional provision of false evidence during any examination on oath or solemn affirmation authorised under the Act, or in any affidavit, deposition or solemn affirmation in or about winding up proceedings or other matters arising under the Act, is punishable with imprisonment for a term not less than three years and which may extend to seven years and with fine which may extend to ten lakh rupees.</description>
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