IPC 404→BNS 315

IPC 404 to BNS 315: Dishonest misappropriation of property possessed by deceased person at the time of his death

Section 404 IPC (1860) replaced by Section 315 BNS (2023)

View IPC Section 404 →View BNS Section 315 →

IPC 404 to BNS 315 at a Glance

Section 404 IPC (Dishonest misappropriation of property possessed by deceased person at the time of his death) is now Section 315 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 404 to BNS 315?

Section 404 IPC corresponds to Section 315 BNS. The Bharatiya Nyaya Sanhita re-enacts the offence with one verbal alteration: the word any is inserted before property in the opening sentence. The substantive legal elements, the two tiers of punishment providing imprisonment of either description up to three years or up to seven years for a clerk or servant, discretionary liability to fine, and the single statutory illustration are preserved without change.

IPC 404 vs BNS 315: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section404315
OffenceDishonest misappropriation of property possessed by deceased person at the time of his deathSame
PunishmentImprisonment of either description for a term which may extend to three years; if the offender at the time of such person's decease was employed by him as a clerk or servant, imprisonment of either description for a term which may extend to seven years.Same
FineLiable to fine under both limbs; the section does not prescribe a mandatory fine or fix a maximum amount.Same
BailBailableSame
CognizanceNon-CognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 404 and BNS 315: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 404, IPC 1860

404. Dishonest misappropriation of property possessed by deceased person at the time of his death.—Whoever dishonestly misappropriates or converts to his own use property, knowing that such property was in the possession of a deceased person at the time of that person's decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine, and if the offender at the time of such person's decease was employed by him as a clerk or servant, the imprisonment may extend to seven years. Illustration Z dies in possession of furniture and money. His servant A, before the money comes into the possession of any person entitled to such possession, dishonestly misappropriates it. A has committed the offence defined in this section.
BNS 2023 (in force)

Section 315, BNS 2023

Whoever dishonestly misappropriates or converts to his own use any property, knowing that such property was in the possession of a deceased person at the time of that person’s decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine, and if the offender at the time of such person’s decease was employed by him as a clerk or servant, the imprisonment may extend to seven years. Illustration. Z dies in possession of furniture and money. His servant A, before the money comes into the possession of any person entitled to such possession, dishonestly misappropriates it. A has committed the offence defined in this section.

Ingredients: IPC 404 vs BNS 315

Under IPC 404
  1. Property was in the possession of a deceased person at the time of that person's decease
  2. The property has not since that decease been in the possession of any person legally entitled to such possession
  3. The accused dishonestly misappropriated the property or converted it to his own use
  4. The accused acted knowing that the property was in the possession of the deceased person at the time of decease and had not since come into the possession of any person legally entitled to it
  5. For the aggravated punishment, the offender at the time of such person's decease was employed by him as a clerk or servant
Under BNS 315
  1. Dishonestly misappropriating or converting to own use any property known to have been in the possession of a deceased person at decease before a legally entitled person takes possession
  2. Punishment of imprisonment of either description up to three years and liability to fine, extending to seven years and liability to fine if committed by a clerk or servant

What IPC 404 to BNS 315 Means for Pending Cases

For Section 404 IPC (now Section 315 BNS): under Section 315 BNS, the offence and punishment for dishonest misappropriation of property left by a deceased person remain unchanged, so charges for acts committed under the new Sanhita cite Section 315 BNS and follow the same statutory elements.

FAQs: IPC 404 to BNS 315

What changed from Section 404 IPC to Section 315 BNS?▼

Section 315 BNS reproduces Section 404 IPC with the addition of the word any before property in the opening clause. The substantive elements, the basic maximum sentence of three years imprisonment, the aggravated maximum sentence of seven years for clerks or servants, liability to fine, and the statutory illustration are retained.

Where does Section 404 IPC sit in the Bharatiya Nyaya Sanhita?▼

Section 404 IPC is located at Section 315 BNS, under Chapter XVII, Of Offences Against Property.

Does Section 404 IPC or Section 315 BNS apply to an act done before 1 July 2024?▼

Section 404 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 404 IPC. Section 315 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 ·