Section 98: Punishment for falsification of records, etc.
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 98 — Governs punishment for falsification of records, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this…
All provisions were brought into force from 21 November 2025 under S.O. 5321(E), subject to the Central/State appropriate-Government split and provision-specific appointments/notifications.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or (b) falsifies any plan or section, the maintenance of which is required by or under this Code or produces before any…
- (2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of an offence under the same provision, then, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which shall not be less than one lakh rupees but which may extend to two lakh rupees, or with both.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- Punishment for falsification of records, etc.—(1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or (b)…
- (2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of an offence under the same provision, then, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which shall not be less than one lakh rupees but which may extend to two lakh rupees, or with both.
Actors expressly appearing in the text
Authority / officer
Full statutory text — Section 98
98. Punishment for falsification of records, etc.—(1) Whoever—
(a) produces false records or counterfeits or knowingly makes or produces or uses a false
statement, declaration or evidence regarding any document in connection with compliance of any of
the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or
(b) falsifies any plan or section, the maintenance of which is required by or under this Code or
produces before any authority such plan or section, knowing the same to be false; or
(c) makes, gives or delivers knowingly a false plan, section, return, notice, record or report
containing a statement, entry or detail,
he shall be punishable with imprisonment for a term which may extend to three months, or with fine
which may extend to one lakh rupees, or with both.
(2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of
an offence under the same provision, then, he shall be punishable with imprisonment for a term which
may extend to six months, or with fine which shall not be less than one lakh rupees but which may extend
to two lakh rupees, or with both.How to apply this provision
- Primary statutory test — (1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or (b) falsifies any plan or section, the maintenance of which is required by or under this Code or produces before any…
- Additional operative limb — (2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of an offence under the same provision, then, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which shall not be less than one lakh rupees but which may extend to two lakh rupees, or with both.
- Numerical or timing control — Punishment for falsification of records, etc.—(1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or (b)…
- Central Rule mapping — 177, 178, 179, 180, 181, 182. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Evidence file — retain facts and records proving the role/status of: Authority / officer.
Rules, forms and cross-references
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
When an event triggers punishment for falsification of records, etc., record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “Punishment for falsification of records, etc.—(1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or an” Read the mapped Central Rule(s) 177, 178, 179, 180, 181, 182.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 98
What does Section 98 of the OSHWC Code cover?
Section 98 — Governs punishment for falsification of records, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this…
What is the main legal requirement or power in Section 98?
The first operative clause identified from the official text is: “(1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or (b) falsifies any plan or section, the maintenance of which is required by or under this Code or produces before any…” Read it with the remaining subsections and any proviso below.
Does Section 98 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 98?
The provision contains this numerical/time expression: “Punishment for falsification of records, etc.—(1) Whoever— (a) produces false records or counterfeits or knowingly makes or produces or uses a false statement, declaration or evidence regarding any document in connection with compliance of any of the provisions of this Code or any rules, regulations or bye-laws or any order made thereunder; or (b)…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 98?
The current concordance maps Section 98 to Central Rule(s) 177, 178, 179, 180, 181, 182.
Is Section 98 currently operative?
All provisions were brought into force from 21 November 2025 under S.O. 5321(E), subject to the Central/State appropriate-Government split and provision-specific appointments/notifications.
Source & verification trail
Act: Occupational Safety, Health and Working Conditions Code, 2020 — official India Code PDF ↗
Central Rules: Occupational Safety, Health and Working Conditions (Central) Rules, 2026 — G.S.R. 345(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.