Enterslice
Companies Act

Section 448. Punishment For False Statement

Narendra Kumar
04 Dec, 2023 04 Dec, 2023
Companies Act, 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.

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