Section 191 of Indian Penal Code declares that when a person, who is under legal obligation, either on oath or under any provision of law, to state the truth, to declare upon any subject, knowingly makes false statement, the statement which he believes that it is false or he believes that it is not true, commits the offence under this section.
The punishment for this offence is imprisonment which may extend to Seven years, and will also be fined.
Offence under this section is a special kind of offence and FIR or private complaint cannot be made against the person who is alleged to have committed this offence. The remedy is to prefer an Application u/s 340 r/w 195 of CrPC, 1973, before the Magistrates Court having jurisdiction