IPC · Chapter IXA · Of offences relating to elections
IPC section 171I, “Failure to keep election accounts”, is now BNS section 177 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024.
Now BNS section 177. The maximum fine for failing to keep election accounts rises from ₹500 to ₹5,000.
Indian Penal Code, 1860
Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five hundred rupees.
Bharatiya Nyaya Sanhita, 2023
Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.
The texts are India Code’s. The amendment markers and footnotes of the official print are left out, so the old section reads as it stood when it was repealed; State amendments are not shown. The PDFs linked below carry the full history.
The BNS repealed the IPC from 1 July 2024 (section 358(1)). The repeal does not reach back: under section 358(2), penalties and punishments incurred for offences committed against the IPC still stand, and proceedings for them may be started, continued and enforced as if the IPC had not been repealed. An act done before 1 July 2024 is therefore dealt with under the IPC section; an act done on or after that date, under the BNS.
