IPC · Chapter XVIII · Of offences relating to documents and to property marks

IPC section 477A in the BNS

IPC 477ABNS 344

IPC section 477A, “Falsification of accounts”, is now BNS section 344 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024.

What changed

From IPC 477A to BNS 344

The words are the same as in the IPC, apart from “Sanhita” for the Act’s own name and the new numbers of the sections it refers to.

The official text

Old and new, side by side

Indian Penal Code, 1860

Section 477A Falsification of accounts

Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in. any such book, electronic record, paper, writing valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

Explanation.—It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.

Bharatiya Nyaya Sanhita, 2023

Section 344 Falsification of accounts

Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, electronic record, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, 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.