Section 177 BNS: Failure to keep election accounts

Bharatiya Nyaya Sanhita, 2023

Section 177 BNS at a Glance

Section 177 BNS deals with failure to keep election accounts. It is bailable and non-cognizable, triable by Magistrate of the first class; it replaced Section 171I IPC on 1 July 2024.

Punishment

None prescribed by this section.

Bailable ⓘNon-Cognizable ⓘNon-Compoundable ⓘ🏛️ Magistrate of the first class ⓘ
IPC Equivalent

Section 171I →

Section 177 BNS Bare Act Text

177. Failure to keep election accounts

Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.

Source: Section 177, Bharatiya Nyaya Sanhita, 2023

Section 177 BNS in Simple Words

Section 177 of the Bharatiya Nyaya Sanhita (BNS) deals with the failure to keep election expense accounts. It applies to any person who is required by any law for the time being in force, or by any rule having the force of law, to keep accounts of expenses incurred at or in connection with an election.

If such a person fails to keep those required accounts, they commit an offence under this section. The punishment prescribed is a fine which may extend to five thousand rupees, with no imprisonment provided under this section. The section does not create an independent duty to keep accounts on every participant in an election; instead, that legal duty must first exist under an applicable election law or a rule having the force of law.

To establish this offence, it must be shown both that a binding law or rule required the accused to maintain accounts of expenses at or in connection with the election and that the accused failed to keep them.

Ingredients of Section 177 BNS

  • The person was required by a law or a rule having the force of law to keep election expense accounts
  • The accounts related to expenses incurred at or in connection with an election
  • The person failed to keep such accounts

Punishment Under Section 177 BNS

Imprisonment

None prescribed by this section.

Fine

The offender may be punished with fine only, which may extend to five thousand rupees.

Bailable ⓘNon-Cognizable ⓘNon-Compoundable ⓘ🏛️ Magistrate of the first class ⓘ

Failing to keep required accounts of expenses incurred at or in connection with an election is punishable with a fine of up to five thousand rupees.

Example of Section 177 BNS

During a municipal election campaign near Surat, Rakesh was the candidate and Shalini managed local publicity while Farhan handled vehicle bookings and rally payments. The election rules applicable to that election required Rakesh to keep accounts of expenses incurred in connection with the campaign, including printing, transport and meeting costs. Even after repeated spending over several days, no account book, bill record or expense statement was maintained. This falls within the section because a person required by law to keep election expense accounts failed to keep those accounts.

When Section 177 BNS Does Not Apply

  • The person was not required by any law or rule having the force of law to keep election expense accounts
  • Accounts were properly kept, even if they were untidy or disputed
  • The spending had no connection with any election
  • The complaint is only that the person spent money, not that they failed to keep the required accounts

Section 177 BNS in the IPC (Previous Law)

Section 177 BNS replaces Section 171I IPC from the old criminal code.

Section 177 BNS replaces Section 171I IPC with the same offence of failing to keep required election expense accounts, and increases the maximum fine from five hundred rupees to five thousand rupees.

View IPC Section 171I →

FAQs on Section 177 BNS

What is Section 177 of the Bharatiya Nyaya Sanhita about election expenses?▼

Section 177 BNS applies when a person is legally required to keep accounts of expenses incurred at or in connection with an election and fails to keep those accounts. The duty must come from a law in force or a rule that has the force of law.

What has to be proved for a case under Section 177 BNS?▼

It must be shown that the person was required by law or a legally valid rule to keep election expense accounts. It must also be shown that the person failed to keep those accounts for expenses incurred at or connected with the election.

What is the punishment for not keeping election accounts under Section 177 BNS?▼

The punishment under Section 177 BNS is a fine. The fine may extend to five thousand rupees.

Under Section 177 BNS, I am accused of not keeping election expense accounts. What should I check first?▼

First check whether any law or rule with the force of law actually required you to keep those election expense accounts. Then check whether the allegation is about failure to keep the accounts, because Section 177 BNS specifically targets that failure.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Bharatiya Nyaya Sanhita, 2023 · Last updated: 15 Oct 2026 ·