Section 14(1) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(1)Whoever, for the purpose of avoiding any payment to be made by himself under this Act [the Scheme, ,the [Pension] Scheme] or the Insurance Scheme] or of enabling any other person to avoid such payment knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to one year, or with fine of five thousand rupees, or with both].