Section 206 IPC: Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution
Indian Penal Code, 1860
Section 206 IPC at a Glance
Section 206 IPC deals with fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution. It is bailable and non-cognizable, triable by any Magistrate; from 1 July 2024 it is replaced by Section 243 BNS.
Imprisonment of either description for up to two years.
Section 206 IPC Bare Act Text
206. Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court of Justice or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
Source: Section 206, Indian Penal Code, 1860
Section 206 IPC in Simple Words
Section 206 of the Indian Penal Code (IPC) punishes fraudulently removing, concealing, transferring or delivering property or any interest in it to prevent its seizure. The act must be intended to prevent the property from being taken as a forfeiture or in satisfaction of a fine under a sentence pronounced or known to be likely to be pronounced by a Court of Justice or other competent authority, or from being taken in execution of a decree or order made or known to be likely to be made by a Court of Justice in a civil suit.
The punishment is imprisonment of either description for a term which may extend to two years, or fine, or both. The offence is non-cognizable and bailable, and it is triable by any Magistrate.
Ingredients of Section 206 IPC
- The accused fraudulently removed, concealed, transferred or delivered any property or any interest in property to any person
- The accused intended thereby to prevent that property or interest from being taken as a forfeiture or in satisfaction of a fine under a sentence, or from being taken in execution of a decree or order
- The sentence was pronounced or known to be likely to be pronounced by a Court of Justice or other competent authority, or the decree or order was made or known to be likely to be made by a Court of Justice in a civil suit
Punishment Under Section 206 IPC
Imprisonment of either description for up to two years.
The offender may be punished with fine alone or with both imprisonment and fine. The section fixes no amount.
Fraudulent removal or concealment of property to prevent seizure as forfeited or in execution carries imprisonment for up to two years, or fine, or both.
Example of Section 206 IPC
When Section 206 IPC Does Not Apply
- The owner moves, transfers, or delivers property openly and in good faith without any fraud.
- The removal, concealment, or transfer is not done with the intention of preventing the property from being seized as a forfeiture, in satisfaction of a fine, or in execution of a civil decree or order.
- Neither a sentence of fine or forfeiture nor a civil decree or order has been passed, and the person has no knowledge that any such sentence, decree, or order is likely to be passed.
Section 206 IPC in the BNS
Section 206 IPC is now covered under Section 243 BNS.
Section 206 IPC is now Section 243 BNS. The words Court of Justice become Court, the longest imprisonment rises from two years to three years, and the fine may now extend to five thousand rupees where the IPC fixes no amount.
View detailed comparison (IPC 206 vs BNS 243) →FAQs on Section 206 IPC
What does Section 206 IPC provide?▼
It punishes whoever fraudulently removes, conceals, transfers or delivers property or any interest in it, intending to prevent it from being taken as a forfeiture or in satisfaction of a fine under a sentence, or in execution of a decree or order.
What is the punishment under Section 206 IPC?▼
Imprisonment of either description for a term which may extend to two years, or fine, or both.
Which proceedings does Section 206 IPC cover?▼
It covers sentences pronounced or likely to be pronounced by a Court of Justice or other competent authority, and decrees or orders made or likely to be made by a Court of Justice in a civil suit.
What mental element must be proved under Section 206 IPC?▼
The person must act fraudulently and with the intention to prevent the property or interest from being taken as forfeiture, in satisfaction of a fine, or in execution of a decree or order.
Is an offence under Section 206 IPC cognizable and bailable?▼
It is non-cognizable and bailable.
Which court tries an offence under Section 206 IPC?▼
Any Magistrate.
Can an offence under Section 206 IPC be compounded?▼
No. It is not listed in Section 320 CrPC.
Where is Section 206 IPC in the Bharatiya Nyaya Sanhita?▼
In Section 243 BNS.
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Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·