According to Section 193 of the Indian Penal Code 1860,
Punishment for false evidence — Whoever intentionally gives false evidence in any stage of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of a judicial proceeding, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine; and whoever intentionally gives or fabricates false evidence in any other case, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.
Explanation 1 — A trial before a Court-material is a judicial proceeding.
Explanation 2 — An investigation directed by law preliminary to a proceeding before a Court of Justice, is a stage of a judicial proceeding, though that investigation may not take place before a Court of Justice.

Illustration
A, in an enquiry before a Magistrate for the purpose of ascertaining whether Z ought to be committed for trial, makes on oath a statement which he knows to be false. As this enquiry is a stage of a Judicial proceedings, A has given false evidence.
Explanation 3 — An investigation directed by a Court of Justice according to law, and conducted under the authority of a Court of Justice, is a stage of a judicial proceeding, though that investigation may not take place before a Court of Justice.

Illustration
A, in any enquiry before an officer deputed by a Court of justice to ascertain on the sport the boundaries of land, makes on oath a statement which he knows to be false. As this enquiry is a stage of judicial proceedings. A has given false evidence.