Section 14(1) in The Employees’ Provident Funds And 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.
