Whoever, being legally bound by an oath or by an express provision of law to state the truth, or being
bound by law to make a declaration upon any subject, makes any statement which is false, and which he either knows or believes to be false or does not believe to be true, is said to give false evidence.

Simply Put

This section defines what a false evidence is, when a person takes oath, or is bound by law to make a true statement, but instead makes a statement which is false, and that he knows that the said statement is false or he believes it to be false, it's said as an false evidence.

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