IPC 477A→BNS 344

IPC 477A to BNS 344: Falsification of accounts

Section 477A IPC (1860) replaced by Section 344 BNS (2023)

View IPC Section 477A →View BNS Section 344 →

IPC 477A to BNS 344 at a Glance

Section 477A IPC (Falsification of accounts) is now Section 344 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 477A to BNS 344?

Section 477A IPC corresponds to Section 344 BNS. The statutory heading, substantive body, and accompanying Explanation remain identical, as does the prescribed penalty of imprisonment of either description for up to seven years, or with fine, or with both.

IPC 477A vs BNS 344: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section477A344
OffenceFalsification of accountsSame
PunishmentImprisonment of either description for a term which may extend to seven years.Same
FineThe court may impose a fine instead of imprisonment, or both. The statute does not fix a maximum fine amount.Same
BailBailableSame
CognizanceNon-CognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 477A and BNS 344: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 477A, IPC 1860

477A. Falsification of accounts. Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, electronic record, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both. Explanation.—It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.
BNS 2023 (in force)

Section 344, BNS 2023

Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, electronic record, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both. Explanation.—It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.

Ingredients: IPC 477A vs BNS 344

Under IPC 477A
  1. The accused was a clerk, officer, or servant, or was employed or acting in the capacity of a clerk, officer, or servant
  2. The book, electronic record, paper, writing, valuable security, or account belonged to or was in the possession of the employer, or had been received for or on behalf of the employer
  3. The accused destroyed, altered, mutilated, or falsified the record, made or abetted a false entry in it, or omitted or altered, or abetted the omission or alteration of, any material particular from or in it
  4. The accused acted wilfully and with intent to defraud, with the Explanation allowing a general intent to defraud to suffice without naming a specific victim or monetary sum
Under BNS 344
  1. Being a clerk, officer, or servant, or employed or acting in that capacity
  2. Wilfully and with intent to defraud destroying, altering, mutilating, or falsifying any book, electronic record, paper, writing, valuable security, or account belonging to or possessed by the employer, or received on the employer's behalf
  3. Wilfully and with intent to defraud making or abetting a false entry, or omitting or altering a material particular in such record

What IPC 477A to BNS 344 Means for Pending Cases

For Section 477A IPC (now Section 344 BNS): under Section 344 BNS, the offence and penalties for falsification of accounts by employees remain identical to Section 477A IPC. A charge for accounting falsification committed on or after 1 July 2024 cites Section 344 BNS, relying on its statutory Explanation to plead a general intent to defraud.

FAQs: IPC 477A to BNS 344

What changed in Section 477A IPC under the BNS?▼

The substantive offence, statutory Explanation, and penalties remain identical. Section 344 BNS reproduces the text of Section 477A IPC without alteration, preserving the penalty of imprisonment of either description for up to seven years, or fine, or both.

Where does Section 477A IPC sit in the Bharatiya Nyaya Sanhita?▼

It sits in Section 344 BNS, within Chapter XVIII, Of Offences Relating to Documents and to Property Marks.

Does Section 477A IPC or Section 344 BNS apply to an act done before 1 July 2024?▼

Section 477A 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 477A IPC. Section 344 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 ·