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Bharatiya Nyaya Sanhita 2023
Section 213 :
Refusing oath or affirmation when duly required by public servant to make it :
(See section 178 of IPC 1860)
Section : 213
Classification of Offence:
Offence : Refusing oath when duly required to take oath by a public servant.
Punishment : Simple imprisonment for 6 months, or fine of 5,000 rupees, or both.
Cognizable or Non-cognizable : Non-cognizable
Bailable or Non-bailable : Bailable
Compoundable or Non-compoundable : Non-compoundable
By Which Court Triable : The Court in which the offence is committed, subject to the provisions of Chapter XXVIII; or, if not committed in a Court, any Magistrate.
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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 five thousand rupees, or with both.

Indian Penal Code 1860 (IPC 1860)
Section 178 :
Refusing oath or affirmation when duly required by public servant to make it:
(See section 213 of BNS 2023)
Classification of Offence:
Offence: Refusing oath when duly required to take oath by a public servant.
Punishment :Simple Imprisonment for 6 month, or fine of 1000 rupees, or both.
Cognizable or Non-cognizable :Non-cognizable
Bailable or Non-bailable :Bailable
Compoundable or Non-compoundable : Non-compoundable
By Which Court Triable :The Court in which the offence is committed, subject to the provisions of Chapter XXVI; or if not committed in a Court, any Magistrate.
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Whoever refuses to bind himself by an oath 1.[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.
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1. Ins. by Act 10 of 1873, s. 15.