Section 90: Making of false documents

A person subject to service law under this Act who-(a) makes, signs or makes an entry in a service report, return, pay list or certificate, or any other service or official document, being a document or an entry which is to his knowledge false in a material particular; or
(b) alters a service report, return, pay list or certificate or any other service or official document, or alters an entry in any of those documents, so that the document or entry is to his knowledge false in a material particular, or suppresses, defaces or makes away with the document or entry which it is his duty to preserve or produce; or
(c) with intent to defraud, fails to make an entry in a document referred to in paragraph (b) of this section; or
(d) aids, abets, commands, counsels, procures or connives at the commission by any other person subject to service law under this Act of the offence under this section (whether or not he knows the nature of the document or entry in relation to which the offence will be committed),
is guilty of an offence under this section and liable, on conviction by a court-martial, to imprisonment for a term not exceeding two years or any less punishment provided by this Act.