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IPC · Chapter XI · Of false evidence and offences against public justice

IPC section 206 in the BNS

IPC 206BNS 243

IPC section 206, “Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution”, is now BNS section 243 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024.

What changed

From IPC 206 to BNS 243

Now BNS section 243. The maximum imprisonment rises from two years to three years, and the fine is capped at ₹5,000.

The official text

Old and new, side by side

Indian Penal Code, 1860

Section 206 Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution

Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court of Justice or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, shall be punished with imprisonment of either description for a term which may extend to two years or with fine, or with both.

Bharatiya Nyaya Sanhita, 2023

Section 243 Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution

Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court in a civil suit, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine which may extend to five thousand rupees, or with both.

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amendment markers and footnotes of the official print are left out, so the old section reads as it stood when it was repealed; State amendments are not shown.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.

Old law or new?

Which one applies to a case

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.

Sources

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