Section 171I IPC: Failure to keep election accounts

Indian Penal Code, 1860

Section 171I IPC at a Glance

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

Punishment

None. Section 171I IPC provides no imprisonment.

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

Section 177 →

Section 171I IPC Bare Act Text

171I. Failure to keep election accounts

171-I. 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 hundred rupees.

Source: Section 171I, Indian Penal Code, 1860

Section 171I IPC in Simple Words

Section 171I of the Indian Penal Code (IPC) punishes a 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, and who fails to keep such accounts.

The punishment is fine which may extend to five hundred rupees.

The offence is non-cognizable and bailable, and it is triable by a Magistrate of the first class.

Ingredients of Section 171I IPC

  • The accused was required by a law for the time being in force, or by a rule having the force of law, to keep accounts of expenses incurred at or in connection with an election
  • The accused failed to keep such accounts

Punishment Under Section 171I IPC

Imprisonment

None. Section 171I IPC provides no imprisonment.

Fine

Fine which may extend to five hundred rupees.

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

Failing to keep election expense accounts that a law or a rule having the force of law requires is punishable with fine which may extend to five hundred rupees.

Example of Section 171I IPC

In 2016, Arvind contested a parliamentary election in Bhopal. Under the election law and statutory rules in force at the time, every contesting candidate was legally required to keep a separate and accurate account of all expenses incurred at or in connection with the election. During the campaign in Bhopal, Arvind incurred expenses on stage banners, hall rentals, and newspaper notices, but he failed to keep any account of those election expenses as required by law. Arvind is punishable under Section 171I IPC.

When Section 171I IPC Does Not Apply

  • Section 171I IPC does not apply when no law in force and no rule having the force of law required the person to keep election expense accounts.
  • Section 171I IPC does not apply if the person duly maintained the accounts of election expenses as required by the applicable law or rule.
  • Section 171I IPC does not apply where the accounts that a person failed to keep relate to private business transactions rather than expenses incurred at or in connection with an election.

Section 171I IPC in the BNS

Section 171I IPC is now covered under Section 177 BNS.

Section 171I IPC is now Section 177 BNS, with the same title and the same words except for the fine. The upper limit of the fine rises from five hundred rupees to five thousand rupees.

View detailed comparison (IPC 171I vs BNS 177) →

FAQs on Section 171I IPC

What does Section 171I IPC provide?▼

It punishes a 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, and who fails to keep them.

What is the punishment under Section 171I IPC?▼

A fine of up to five hundred rupees. The section provides no imprisonment.

Does Section 171I IPC itself say who must keep election accounts?▼

No. The duty must come from another law for the time being in force or a rule having the force of law. Section 171I IPC punishes the failure to keep the accounts that such a law or rule requires.

Is an offence under Section 171I IPC cognizable and bailable?▼

It is non-cognizable and bailable.

Which court tries an offence under Section 171I IPC?▼

A Magistrate of the first class.

Can an offence under Section 171I IPC be compounded?▼

No. It is not listed in Section 320 CrPC.

Where is Section 171I IPC in the Bharatiya Nyaya Sanhita?▼

In Section 177 BNS.

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

Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·