Section 404 IPC: Dishonest misappropriation of property possessed by deceased person at the time of his death

Indian Penal Code, 1860

Section 404 IPC at a Glance

Section 404 IPC deals with dishonest misappropriation of property possessed by deceased person at the time of his death. It is bailable and non-cognizable, triable by Magistrate of the first class; from 1 July 2024 it is replaced by Section 315 BNS.

Punishment

Imprisonment of either description for a term which may extend to three years; if the offender at the time of such person's decease was employed by him as a clerk or servant, imprisonment of either description for a term which may extend to seven years.

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

BNS Equivalent

Section 315 →

Section 404 IPC Bare Act Text

404. Dishonest misappropriation of property possessed by deceased person at the time of his death
Whoever dishonestly misappropriates or converts to his own use property, knowing that such property was in the possession of a deceased person at the time of that person's decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine, and if the offender at the time of such person's decease was employed by him as a clerk or servant, the imprisonment may extend to seven years.
Illustration
Z dies in possession of furniture and money. His servant A, before the money comes into the possession of any person entitled to such possession, dishonestly misappropriates it. A has committed the offence defined in this section.

Source: Section 404, Indian Penal Code, 1860

Section 404 IPC in Simple Words

Section 404 of the Indian Penal Code (IPC) defines and punishes dishonest misappropriation of property possessed by a deceased person at the time of his death. Whoever dishonestly misappropriates or converts to his own use property, knowing that such property was in the possession of a deceased person at the time of that person's decease, and has not since been in the possession of any person legally entitled to such possession, is punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

If the offender at the time of the deceased person's decease was employed by him as a clerk or servant, the imprisonment may extend to seven years, and the offender remains liable to fine. The offence is non-cognizable, bailable, and triable by a Magistrate of the first class.

It is not compoundable.

Ingredients of Section 404 IPC

Property was in the possession of a deceased person at the time of that person's decease
The property has not since that decease been in the possession of any person legally entitled to such possession
The accused dishonestly misappropriated the property or converted it to his own use
The accused acted knowing that the property was in the possession of the deceased person at the time of decease and had not since come into the possession of any person legally entitled to it
For the aggravated punishment, the offender at the time of such person's decease was employed by him as a clerk or servant

Punishment Under Section 404 IPC

Imprisonment

Fine

Liable to fine under both limbs; the section does not prescribe a mandatory fine or fix a maximum amount.

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

Dishonest misappropriation of property possessed by a deceased person at decease carries imprisonment up to three years and liability to fine, extending to seven years and liability to fine if committed by a clerk or servant.

Example of Section 404 IPC

In 2020, Raghav passed away suddenly at his cottage in Shimla while possessing a collection of antique silver coins in his study desk. Pradeep, who was employed by Raghav as his accounts clerk at the time of Raghav's death, knew that the coins were in Raghav's possession when he died and that Raghav's daughter, the legal heir, had not yet arrived to take possession of them. Before the daughter reached Shimla, Pradeep dishonestly took the silver coins from the desk and sold them for his own benefit. Pradeep is punishable under Section 404 IPC.

When Section 404 IPC Does Not Apply

The deceased person did not have possession of the property at the time of his death.
A legal heir, executor, or other person legally entitled to the estate had already taken possession of the property before the misappropriation occurred.
The person taking the property did not know that it had been in the deceased person's possession at death or believed that a person legally entitled had already taken possession.
A caretaker or relative secured the deceased person's belongings in good faith to preserve them for the rightful heirs without any dishonest intention.

Section 404 IPC in the BNS

Section 404 IPC is now covered under Section 315 BNS.

Section 404 IPC corresponds to Section 315 BNS. The Bharatiya Nyaya Sanhita re-enacts the offence with one verbal alteration: the word any is inserted before property in the opening sentence. The substantive legal elements, the two tiers of punishment providing imprisonment of either description up to three years or up to seven years for a clerk or servant, discretionary liability to fine, and the single statutory illustration are preserved without change.

View detailed comparison (IPC 404 vs BNS 315) →

FAQs on Section 404 IPC

What does Section 404 IPC punish?▼

Section 404 IPC punishes anyone who dishonestly misappropriates or converts to his own use property that was in the possession of a deceased person at the time of decease, knowing that fact and knowing that the property has not since come into the possession of any person legally entitled to it.

What is the punishment under Section 404 IPC?▼

The basic punishment under the first limb is imprisonment of either description for a term extending up to three years and liability to fine. Where the offender was employed by the deceased as a clerk or servant at the time of decease, the imprisonment extends up to seven years with liability to fine.

Is Section 404 IPC bailable and cognizable?▼

Under the First Schedule to the Code of Criminal Procedure, 1973, an offence under Section 404 IPC is bailable and non-cognizable under both limbs, and it is triable by a Magistrate of the first class.

Can an offence under Section 404 IPC be compounded?▼

No. An offence under Section 404 IPC is not compoundable under Section 320 of the Code of Criminal Procedure, 1973.

What higher penalty applies if the offender was a clerk or servant under Section 404 IPC?▼

Where the offender was employed by the deceased person as a clerk or servant at the time of decease, the maximum term of imprisonment is enhanced from three years to seven years, with continued liability to fine.

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