What was BNS 344 in the IPC?

Section 344 of the Bharatiya Nyaya Sanhita, 2023 replaces Section 477A of the Indian Penal Code, 1860.

BNS 344: earlier IPC 477A · Falsification of accounts

Bharatiya Nyaya Sanhita

BNS 344 was IPC 477A.

Falsification of accounts.

Carried over

96% of the old wording kept

Old · IPC 1860 · Ch. XVIII

s. 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 ⁵[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 ⁵[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.] ¹[Of ²***Property and Other Marks

Text from the official India Code PDF

New · BNS 2023 · Ch. XVIII

s. 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.

Text from India Code