Section 344 BNS: Falsification of accounts

Bharatiya Nyaya Sanhita, 2023

Section 344 BNS at a Glance

Section 344 BNS deals with falsification of accounts. It is bailable and non-cognizable, triable by Magistrate of the first class; it replaced Section 477A IPC on 1 July 2024.

Punishment

Imprisonment of either description for a term which may extend to seven years.

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

Section 477A →

Section 344 BNS Bare Act Text

344. 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.

Source: Section 344, Bharatiya Nyaya Sanhita, 2023

Section 344 BNS in Simple Words

Section 344 of the Bharatiya Nyaya Sanhita (BNS) deals with wilful and fraudulent falsification of accounts by a clerk, officer, or servant, or a person employed or acting in that capacity. It applies when such a person, wilfully and with intent to defraud, destroys, alters, mutilates, or falsifies any book, electronic record, paper, writing, valuable security, or account belonging to or in the possession of their employer, or received for or on behalf of their employer.

The section also covers wilfully and with intent to defraud making or abetting a false entry in such records, or omitting or altering (or abetting the omission or alteration of) any material particular. Mere accounting mistakes, clerical errors, or negligence without an intent to defraud are not enough.

Under the statutory Explanation, the charge only needs to allege a general intent to defraud without naming a particular victim, a specific sum of money, or an exact date.

Ingredients of Section 344 BNS

  • Being a clerk, officer, or servant, or employed or acting in that capacity
  • 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
  • Wilfully and with intent to defraud making or abetting a false entry, or omitting or altering a material particular in such record

Punishment Under Section 344 BNS

Imprisonment

Imprisonment of either description for a term which may extend to seven years.

Fine

The court may impose a fine instead of imprisonment, or both. The statute does not fix a maximum fine amount.

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

Section 344 BNS is punishable with imprisonment of either description for up to seven years, or with fine, or with both. Under the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023, the offence is non-cognizable, bailable and triable by a Magistrate of the first class. It is not compoundable.

Example of Section 344 BNS

In Coimbatore, Divya worked as an accounts assistant at a regional logistics enterprise. Following the monthly accounting closure, Divya intentionally modified the digital billing entries and corporate ledger to inflate the recorded diesel purchase expenditures, diverting the surplus cash for personal benefit. The financial accounts belonged to her corporate employer. Divya acted wilfully and with intent to defraud her employer by altering material entries in the company ledger. Divya is punishable under Section 344 BNS with imprisonment of either description for up to seven years, or with fine, or with both. The formal charge against Divya needs only allege a general intent to defraud without specifying the individual transaction dates or the exact monetary sums taken.

When Section 344 BNS Does Not Apply

  • Falsification of accounts or documents committed by an independent person who is not a clerk, officer, or servant, and not employed or acting in that capacity
  • An innocent clerical mistake, inadvertent bookkeeping oversight, or mathematical discrepancy made without any wilful intent to defraud
  • An oral misrepresentation regarding inventory or financial figures that involves no destruction, alteration, falsification, omission, or false entry in any book, account, or document
  • Alteration of a personal record or third-party document that does not belong to the employer, is not in the employer's possession, and was not received on the employer's behalf

Section 344 BNS in the IPC (Previous Law)

Section 344 BNS replaces Section 477A IPC from the old criminal code.

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.

View IPC Section 477A →

FAQs on Section 344 BNS

Is a simple accounting mistake covered under Section 344 BNS?▼

No. The section requires wilful conduct done with intent to defraud. A genuine error, oversight, or negligent bookkeeping mistake will not attract this offence unless an intent to defraud is proved.

Who can be prosecuted under Section 344 BNS?▼

Only a clerk, officer, or servant, or a person employed or acting in the capacity of a clerk, officer, or servant, can be prosecuted under this section, and the falsified record must belong to, be in the possession of, or be received on behalf of their employer.

Under Section 344 BNS, what kind of acts amount to falsification of accounts?▼

Typical acts include destroying, altering, mutilating, or falsifying an employer's books, electronic records, accounts, or valuable securities, as well as making false entries or omitting or altering material particulars with intent to defraud.

Under Section 344 BNS, does the charge have to specify the exact amount or date of each false entry?▼

No. Under the Explanation to Section 344 BNS, it is sufficient for the charge to allege a general intent to defraud without naming any particular person intended to be defrauded, any specific sum of money, or any particular day on which the offence was committed.

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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: 16 Oct 2026 ·