IPC 206→BNS 243

IPC 206 to BNS 243: Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution

Section 206 IPC (1860) replaced by Section 243 BNS (2023)

View IPC Section 206 →View BNS Section 243 →

IPC 206 to BNS 243 at a Glance

Section 206 IPC (Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution) is now Section 243 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 206 to BNS 243?

Section 206 IPC is now Section 243 BNS. The words Court of Justice become Court, the longest imprisonment rises from two years to three years, and the fine may now extend to five thousand rupees where the IPC fixes no amount.

IPC 206 vs BNS 243: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section206243
OffenceFraudulent removal or concealment of property to prevent its seizure as forfeited or in executionSame
PunishmentImprisonment of either description for up to two years.Imprisonment of either description for up to three years.
FineThe offender may be punished with fine alone or with both imprisonment and fine. The section fixes no amount.Fine up to five thousand rupees. The offender may be punished with fine alone or with both imprisonment and fine.
BailBailableSame
CognizanceNon-CognizableSame
CompoundableNon-CompoundableSame
Triable ByAny MagistrateSame

IPC 206 and BNS 243: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 206, IPC 1860

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.
BNS 2023 (in force)

Section 243, BNS 2023

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.

Ingredients: IPC 206 vs BNS 243

Under IPC 206
  1. The accused fraudulently removed, concealed, transferred or delivered any property or any interest in property to any person
  2. The accused intended thereby to prevent that property or interest from being taken as a forfeiture or in satisfaction of a fine under a sentence, or from being taken in execution of a decree or order
  3. The sentence was pronounced or known to be likely to be pronounced by a Court of Justice or other competent authority, or the decree or order was made or known to be likely to be made by a Court of Justice in a civil suit
Under BNS 243
  1. Fraudulent removal, concealment, transfer or delivery of property or an interest in property
  2. The intention to prevent that property from being taken as a forfeiture, in satisfaction of a fine, or in execution of a decree or order
  3. A sentence, decree or order pronounced, made, or known to be likely to be pronounced or made by a Court or other competent authority

What IPC 206 to BNS 243 Means for Pending Cases

For Section 206 IPC (now Section 243 BNS): an act done after the BNS came into force is charged under Section 243 BNS, where the longest imprisonment is three years and the fine may extend to five thousand rupees. An act done before that date stays under Section 206 IPC with its limit of two years.

FAQs: IPC 206 to BNS 243

What changed when Section 206 IPC became Section 243 BNS?▼

The words Court of Justice become Court. The longest imprisonment rises from two years to three years, and the fine may extend to five thousand rupees where the IPC fixes no amount. The other words are the same.

Where does Section 206 IPC sit in the BNS?▼

In Section 243 BNS, in Chapter XIV, Of False Evidence and Offences Against Public Justice.

Does Section 206 IPC or Section 243 BNS apply to an act done before 1 July 2024?▼

Section 206 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 206 IPC. Section 243 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 ·