IPC Section 477A = BNS Section 344
Falsification of Accounts
लेखा-बहियों का मिथ्याकरण
Overview
Side-by-Side Comparison
| Aspect | IPC (Old) | BNS (New) |
|---|---|---|
| Section Number | Section 477A | Section 344 |
| Title | Falsification of Accounts | Falsification of Accounts |
| Punishment | Imprisonment up to 7 years, or fine, or both | Imprisonment up to 7 years, or fine, or both |
| Cognizable | Yes — Police can arrest without warrant | |
| Bailable | No — Bail at the discretion of the court | |
| Compoundable | No — Cannot be compounded/settled | |
| Triable By | Magistrate of the First Class | |
Key Changes
- Section number changed from IPC 477A to BNS 344
- Punishment remains the same
- Electronic records expressly included
Ingredients of the Offence
To establish this offence, the prosecution must prove:
- 1 The accused being a clerk, officer, or servant
- 2 Wilfully and with intent to defraud falsified accounts
- 3 The falsification destroyed, altered, mutilated, or secreted the account
Frequently Asked Questions
What is the BNS equivalent of IPC Section 477A?
IPC Section 477A (Falsification of Accounts) is now BNS Section 344 under the Bharatiya Nyaya Sanhita 2023, effective from July 1, 2024.
Has the punishment changed from IPC 477A to BNS 344?
No, the punishment remains substantially the same. Under BNS 344: Imprisonment up to 7 years, or fine, or both.
Is BNS Section 344 cognizable?
Yes, BNS Section 344 is a cognizable, non-bailable, and non-compoundable offence.
Legal Disclaimer
This IPC-to-BNS section comparison is provided for informational and educational purposes only. It does not constitute legal advice. The mapping may not cover all nuances introduced by the new law. Always consult a qualified advocate or legal professional before relying on this information. For more details, see our Disclaimer.
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