Indian Penal Code, 1860 · Section 171I

IPC 171I in BNS: Section 177

Section 171I of the Indian Penal Code, 1860 corresponds to Section 177 of the Bharatiya Nyaya Sanhita, 2023. IPC 171I deals with failure to keep election accounts. The Bharatiya Nyaya Sanhita came into force on 1 July 2024, replacing the IPC. Both texts are set out below, side by side, with the changed words marked.

Indian Penal Code

IPC 171I is now BNS 177.

Failure to keep election accounts

Carried over
Old wording kept in full
Old · IPC 1860 · Ch. IXA
s. 171I
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.]
Text from the official India Code PDF
New · BNS 2023 · Ch. IX
s. 177
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 thousand rupees.
Text from India Code

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