AUBSP»Corporate Law»Companies Act 2013»Section 449 – Punishment for false evidence
Input Tax Credit under GST

Section 449 – Punishment for false evidence

Section 449 shall come into force on 12th September, 2013 vide Notification No. S.O. 2754(E) dated 12.09.2013.

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.

If you don't want to miss our daily Notes and Updates then you may Subscribe to AUBSP via Email | Facebook | Twitter | and Google Plus

Leave a Reply

Be the First to Comment!

Notify of