Section 477A IPC: Falsification of accounts

Indian Penal Code, 1860

Section 477A IPC at a Glance

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

Punishment

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 344 →

Section 477A IPC Bare Act Text

477A. 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 477A, Indian Penal Code, 1860

Section 477A IPC in Simple Words

Section 477A of the Indian Penal Code (IPC) punishes any person who, being a clerk, officer, or servant, or employed or acting in that capacity, 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 on their employer's behalf. It equally penalises wilfully making or abetting a false entry, or omitting or altering any material particular from or in any such record with intent to defraud.

The prescribed penalty is imprisonment of either description for a term which may extend to seven years, or with fine, or with both. Under the Explanation, a charge need only allege a general intent to defraud, without naming any particular person intended to be defrauded, specifying any particular sum of money, or naming a particular day.

Under the First Schedule to the Code of Criminal Procedure, 1973, an offence under Section 477A IPC is non-cognizable and bailable, and it is triable by a Magistrate of the first class. The offence is not compoundable under Section 320 CrPC.

Ingredients of Section 477A IPC

  • The accused was a clerk, officer, or servant, or was employed or acting in the capacity of a clerk, officer, or servant
  • The book, electronic record, paper, writing, valuable security, or account belonged to or was in the possession of the employer, or had been received for or on behalf of the employer
  • The accused destroyed, altered, mutilated, or falsified the record, made or abetted a false entry in it, or omitted or altered, or abetted the omission or alteration of, any material particular from or in it
  • The accused acted wilfully and with intent to defraud, with the Explanation allowing a general intent to defraud to suffice without naming a specific victim or monetary sum

Punishment Under Section 477A IPC

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 477A IPC is punishable with imprisonment of either description for up to seven years, or with fine, or with both. Under the First Schedule to the Code of Criminal Procedure, 1973, the offence is non-cognizable, bailable and triable by a Magistrate of the first class. It is not compoundable.

Example of Section 477A IPC

In 2022, in Guwahati, Rakesh was employed as a billing clerk at a wholesale tea merchant's firm. To conceal money he had taken from customer payments, Rakesh wilfully and with intent to defraud made false entries in the cash register book belonging to his employer and omitted several receipt vouchers from the firm's account papers. Under the Explanation to Section 477A IPC, the charge against him need only allege a general intent to defraud without specifying the exact sum or date. Because he falsified his employer's accounts as a clerk with intent to defraud, Rakesh is punishable under Section 477A IPC.

When Section 477A IPC Does Not Apply

  • The person who alters or falsifies the account book is an independent outsider who is neither a clerk, officer, or servant of the employer nor acting in that capacity.
  • A clerk or officer makes an unintentional arithmetic error or accidental omission in an account book without acting wilfully or with intent to defraud.
  • The book, paper, or electronic record altered by the employee is a private personal document that neither belongs to nor is held by or on behalf of the employer.
  • An employee makes a verbal misstatement about revenue or stock without destroying, altering, mutilating, falsifying, or making a false entry or omission in any book, paper, electronic record, or account.

Section 477A IPC in the BNS

Section 477A IPC is now covered under Section 344 BNS.

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 detailed comparison (IPC 477A vs BNS 344) →

FAQs on Section 477A IPC

What punishment does Section 477A IPC prescribe?▼

Imprisonment of either description for a term which may extend to seven years, or with fine, or with both. The court may impose imprisonment alone, fine alone, or both.

Is Section 477A IPC bailable?▼

Yes. The First Schedule to the Code of Criminal Procedure, 1973 lists Section 477A IPC as bailable, so the accused is entitled to bail as of right. The offence is non-cognizable and triable by a Magistrate of the first class.

What are the essential ingredients of Section 477A IPC?▼

The prosecution must prove that the accused was a clerk, officer, or servant, or employed as such, that the account or document belonged to or was held for the employer, that the accused destroyed, altered, or falsified it, or made a false entry, and that the act was done wilfully and with intent to defraud.

Must a charge under Section 477A IPC specify the exact sum or victim?▼

No. The Explanation to the section provides that alleging a general intent to defraud is sufficient without naming any particular person intended to be defrauded, specifying any particular sum of money, or stating the precise day of the offence.

Does Section 477A IPC apply to individuals who are not employees?▼

No. Section 477A IPC specifically applies only to clerks, officers, or servants, or individuals acting in that capacity, regarding employer records. Falsification by a person who is not such an employee may be punishable under other provisions, such as the forgery offences in Sections 463 to 471 IPC, where their ingredients are met.

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