Section 41B(4) in The Maharashtra Public Trusts Act, 1950
(4)For the purpose of any such inquiry, evidence may be taken on oath and the person holding the inquiry may for that purpose administer an oath under the Indian Oaths Act, 1873, or may instead of administering an oath, on solemn affirmation require the person to make and subscribe a declaration of the truth of the matters about which he is examined.