Section 448 Punishment for false statement – Companies Act 2013

Amended and updated notes on section 448 of Companies Act 2013. Detail discussion on provisions and rules related to punishment for false statement.

Amended and updated notes on section 448 of Companies Act 2013. Detail discussion on provisions and rules related to punishment for false statement.

Chapter XXIX (Sections 447470) of the Companies Act, 2013 (CA 2013) deals with the provisions related to miscellaneous. Section 448 of CA 2013 provides for punishment for false statement.

Recently, we have discussed in detail section 447 (Punishment for fraud) of CA 2013. Today, we learn the provisions of section 448 of the Companies Act 2013.

The provisions of section 448 are effective from 12th September, 2013. You may refer Notification No. S.O. 2754(E) dated 12.09.2013. In this article, you will learn detail of the provisions of section 448 the Companies Act 2013.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.XXIX
Chapter NameMiscellaneous
Section No.448
Section NamePunishment for false statement
Monthly Updated EditionCompany Law PDF

Section 448 of Companies Act 2013: Punishment for false statement

Section 448 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 in any return, report, certificate, financial statement, prospectus, statement or other document required by, or for, the purposes of any of the provisions of this Act or the rules made thereunder, any person makes a statement, —

  • (a) which is false in any material particulars, knowing it to be false; or
  • (b) which omits any material fact, knowing it to be material,
  • he shall be liable under section 447.


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More