IPC 408→BNS 316(4)

IPC 408 to BNS 316(4): Criminal breach of trust by clerk or servant

Section 408 IPC (1860) replaced by Section 316(4) BNS (2023)

View IPC Section 408 →View BNS Section 316(4) →

IPC 408 to BNS 316(4) at a Glance

Section 408 IPC (Criminal breach of trust by clerk or servant) is now Section 316(4) 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 408 to BNS 316(4)?

Section 408 IPC corresponds to Section 316(4) BNS. Section 316(4) BNS reproduces the text and punishment of the IPC provision without substantive change, retaining imprisonment of either description for a term which may extend to seven years and liability to fine. The offence is now placed as the fourth sub-section of Section 316 BNS, which consolidates the general definition and the aggravated forms of criminal breach of trust.

IPC 408 vs BNS 316(4): Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section408316(4)
OffenceCriminal breach of trust by clerk or servantSame
PunishmentImprisonment of either description for a term which may extend to seven years.Same
FineThe offender is also liable to fine. The statute does not make fine mandatory and prescribes no fixed limit.Same
BailNon-BailableSame
CognizanceCognizableSame
CompoundableCompoundableSame
Triable ByMagistrate of the first classSame

IPC 408 and BNS 316(4): Bare Act Text Side by Side

IPC 1860 (repealed)

Section 408, IPC 1860

408. Criminal breach of trust by clerk or servant.—Whoever, being a clerk or servant or employed as a clerk or servant, and being in any manner entrusted in such capacity with property, or with any dominion over property, commits criminal breach of trust in respect of that property, 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 316(4), BNS 2023

(4) Whoever, being a clerk or servant or employed as a clerk or servant, and being in any manner entrusted in such capacity with property, or with any dominion over property, commits criminal breach of trust in respect of that property, 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 408 vs BNS 316(4)

Under IPC 408
  1. The accused was a clerk or servant, or employed as a clerk or servant
  2. The accused was in any manner entrusted in that capacity with property, or with any dominion over property
  3. The accused committed criminal breach of trust in respect of that property
Under BNS 316(4)
  1. Entrustment of property or dominion over property to a clerk or servant in that capacity
  2. Commission of criminal breach of trust in respect of the entrusted property
  3. Punishment under Section 316(4) BNS of imprisonment of either description for up to seven years and liability to fine

What IPC 408 to BNS 316(4) Means for Pending Cases

For Section 408 IPC (now Section 316(4) BNS): under Section 316(4) BNS, the offence and punishment for criminal breach of trust by a clerk or servant remain unchanged, so charges for conduct committed under the new Sanhita cite Section 316(4) BNS and apply the same statutory elements as before.

FAQs: IPC 408 to BNS 316(4)

What changed from Section 408 IPC to Section 316(4) BNS?▼

Section 316(4) BNS re-enacts Section 408 IPC without substantive change. The statutory definition, the requirement of entrustment in the capacity of a clerk or servant, and the maximum punishment of seven years imprisonment with liability to fine are retained.

Where does Section 408 IPC sit in the Bharatiya Nyaya Sanhita?▼

Section 408 IPC is located at Section 316(4) BNS, in Chapter XVII, Of Offences Against Property.

Does Section 408 IPC or Section 316(4) BNS apply to an act done before 1 July 2024?▼

Section 408 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 408 IPC. Section 316(4) 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 ·