IPC 381→BNS 306

IPC 381 to BNS 306: Theft by clerk or servant of property in possession of master

Section 381 IPC (1860) replaced by Section 306 BNS (2023)

View IPC Section 381 →View BNS Section 306 →

IPC 381 to BNS 306 at a Glance

Section 381 IPC (Theft by clerk or servant of property in possession of master) is now Section 306 BNS, in force from 1 July 2024. Under the BNS it is non-bailable and cognizable. What changed is set out below.

What Changed From IPC 381 to BNS 306?

Section 381 IPC corresponds to Section 306 BNS. The heading, essential ingredients, and punishment of imprisonment of either description extending up to seven years and liability to fine are reenacted verbatim in the Bharatiya Nyaya Sanhita. The substantive standard for aggravated theft arising from the employment relationship of clerk or servant remains identical.

IPC 381 vs BNS 306: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section381306
OffenceTheft by clerk or servant of property in possession of masterSame
PunishmentImprisonment of either description for a term which may extend to seven yearsSame
FineLiable to fineSame
BailNon-BailableSame
CognizanceCognizableSame
CompoundableCompoundableSame
Triable ByAny MagistrateSame

IPC 381 and BNS 306: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 381, IPC 1860

381. Theft by clerk or servant of property in possession of master.--Whoever, being a clerk or servant, or being employed in the capacity of a clerk or servant, commits theft in respect of any property in the possession of his master or employer, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
BNS 2023 (in force)

Section 306, BNS 2023

Whoever, being a clerk or servant, or being employed in the capacity of a clerk or servant, commits theft in respect of any property in the possession of his master or employer, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

Ingredients: IPC 381 vs BNS 306

Under IPC 381
  1. The accused was a clerk or servant, or employed in the capacity of a clerk or servant
  2. The property was in the possession of the master or employer
  3. The accused committed theft of that property as defined under Section 378 IPC
Under BNS 306
  1. Employment of the accused as a clerk or servant, or working in that capacity
  2. Commission of theft of property in the possession of the master or employer
  3. Punishment of imprisonment of either description extending up to seven years and liability to fine preserved under Section 306 BNS

What IPC 381 to BNS 306 Means for Pending Cases

For Section 381 IPC (now Section 306 BNS): under Section 306 BNS, the offence and punishment are unchanged. A charge for an act done after the BNS came into force cites Section 306 BNS and is framed on the same elements as before.

FAQs: IPC 381 to BNS 306

What changed between Section 381 IPC and Section 306 BNS?▼

There is no substantive change. Section 306 BNS repeats the title, wording, and penalty of Section 381 IPC verbatim.

Where is Section 381 IPC located in the Bharatiya Nyaya Sanhita?▼

Section 381 IPC is codified as Section 306 BNS, in Chapter XVII, Of Offences Against Property, under the heading Of Theft.

Does Section 381 IPC or Section 306 BNS apply to an act done before 1 July 2024?▼

Section 381 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 381 IPC. Section 306 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 ·