IPC 178: Section 178 of the Indian Penal Code
Refusing oath or affirmation when duly required by public servant to make it
Whoever refuses to bind himself by an oath or affirmation to state the truth, when required so to bind himself by a public servant legally competent to require that he shall so bind himself, shall be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.