IPC 421 to BNS 320: Dishonest or fraudulent removal or concealment of property to prevent distribution among creditors
Section 421 IPC (1860) replaced by Section 320 BNS (2023)
IPC 421 to BNS 320 at a Glance
Section 421 IPC (Dishonest or fraudulent removal or concealment of property to prevent distribution among creditors) is now Section 320 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 421 to BNS 320?
Section 421 IPC corresponds to Section 320 BNS. While the elements of the offence regarding fraudulent transfer or concealment of property without adequate consideration remain unchanged, Section 320 BNS introduces a minimum term of imprisonment where imprisonment is awarded, specifying a term which shall not be less than six months but which may extend to two years, or with fine, or with both. Under Section 421 IPC, no statutory minimum period of imprisonment was prescribed.
IPC 421 vs BNS 320: Comparison Table
| Aspect | IPC 1860 (repealed) | BNS 2023 (in force) |
|---|---|---|
| Section | 421 | 320 |
| Offence | Dishonest or fraudulent removal or concealment of property to prevent distribution among creditors | Same |
| Punishment | Imprisonment of either description for a term which may extend to two years. | Imprisonment of either description for a term which shall not be less than six months but which may extend to two years. |
| Fine | The court may impose fine alone, or fine in addition to imprisonment. | Same |
| Bail | Bailable | Same |
| Cognizance | Non-Cognizable | Same |
| Compoundable | Compoundable | Same |
| Triable By | Any Magistrate | Same |
IPC 421 and BNS 320: Bare Act Text Side by Side
Section 421, IPC 1860
Section 320, BNS 2023
Ingredients: IPC 421 vs BNS 320
- The accused removed, concealed, or delivered to any person, or transferred or caused to be transferred to any person, any property
- The transfer or delivery of property was made without adequate consideration
- The accused acted dishonestly or fraudulently within the statutory definitions of those terms
- The act was committed intending to prevent, or knowing that it was likely to prevent, the distribution of that property according to law among the creditors of the accused or of any other person
- Removal, concealment, delivery, or transfer of property without adequate consideration
- Dishonest or fraudulent intention to prevent distribution of property according to law among creditors
- Knowledge that such disposition is likely to prevent lawful distribution among creditors
- Punishment under Section 320 BNS of imprisonment not less than six months but extending up to two years, or fine, or both
What IPC 421 to BNS 320 Means for Pending Cases
FAQs: IPC 421 to BNS 320
What changed from Section 421 IPC to Section 320 BNS?▼
While the statutory definition of the offence remains unchanged, Section 320 BNS adds a minimum term of imprisonment of not less than six months where imprisonment is imposed, whereas Section 421 IPC prescribed no minimum sentence.
Where does Section 421 IPC sit in the Bharatiya Nyaya Sanhita?▼
Section 421 IPC is located at Section 320 BNS, in Chapter XVII, Of Offences Against Property, under the heading Of fraudulent deeds and dispositions of property.
Does Section 421 IPC or Section 320 BNS apply to an act done before 1 July 2024?▼
Section 421 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 421 IPC. Section 320 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 ·