Section 164 - False statement in declaration which is by law receivable as evidence.

(I) Whoever in a declaration made or subscribed by him, which declaration a court of justice or a public officer or other person is bound or authorised by law to receive as evidence of a fact, makes a statement, which is false and which he either knows or believes to be false or does not believe to be true, touching a point material to the object for which the declaration is made or used, shall be punished in the same manner as if he gave false evidence.

(2) Whoever uses or attempts to use as true a declaration knowing the same to be false in a material point, shall be punished in the same manner as if he gave false evidence.

Explanation

A declaration, which is inadmissible merely upon the ground of some informality, is a declaration within the meaning of this section.