IPC 171I→BNS 177

IPC 171I to BNS 177: Failure to keep election accounts

Section 171I IPC (1860) replaced by Section 177 BNS (2023)

View IPC Section 171I →View BNS Section 177 →

IPC 171I to BNS 177 at a Glance

Section 171I IPC (Failure to keep election accounts) is now Section 177 BNS, in force from 1 July 2024. Under the BNS it is bailable and non-cognizable. What changed is set out below.

What Changed From IPC 171I to BNS 177?

Section 171I IPC is now Section 177 BNS, with the same title and the same words except for the fine. The upper limit of the fine rises from five hundred rupees to five thousand rupees.

IPC 171I vs BNS 177: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section171I177
OffenceFailure to keep election accountsSame
PunishmentNone. Section 171I IPC provides no imprisonment.None. Section 177 BNS provides no imprisonment.
FineFine which may extend to five hundred rupees.Fine which may extend to five thousand rupees.
BailBailableSame
CognizanceNon-CognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 171I and BNS 177: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 171I, IPC 1860

171-I. Failure to keep election accounts.—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.
BNS 2023 (in force)

Section 177, BNS 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.

Ingredients: IPC 171I vs BNS 177

Under IPC 171I
  1. The accused was required by a law for the time being in force, or by a rule having the force of law, to keep accounts of expenses incurred at or in connection with an election
  2. The accused failed to keep such accounts
Under BNS 177
  1. A duty under a law or a rule having the force of law to keep accounts of election expenses
  2. Failure to keep such accounts
  3. Fine, now up to five thousand rupees under the Bharatiya Nyaya Sanhita, 2023

What IPC 171I to BNS 177 Means for Pending Cases

For Section 171I IPC (now Section 177 BNS): the offence is unchanged but the fine is higher, so a charge for an act done after the BNS came into force cites Section 177 BNS and carries a fine of up to five thousand rupees instead of five hundred.

FAQs: IPC 171I to BNS 177

What changed when Section 171I IPC became Section 177 BNS?▼

The number, and the fine. Section 177 BNS repeats the title and the words of Section 171I IPC, but the fine may extend to five thousand rupees instead of five hundred rupees.

Where does Section 171I IPC sit in the BNS?▼

In Section 177 BNS, in Chapter IX, Of Offences Relating to Elections.

Does Section 171I IPC or Section 177 BNS apply to an act done before 1 July 2024?▼

Section 171I IPC. Section 358 BNS repealed the IPC from 1 July 2024 but saves any liability already incurred under it, so an act done before that date is still dealt with under Section 171I IPC. Section 177 BNS governs acts done on or after 1 July 2024.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Penal Code, 1860 · Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·