Bharatiya Nyaya Sanhita, 2023
BNS Section 344
Falsification of accounts
In one line
BNS Section 344 deals with falsification of accounts and replaces IPC 477A.
Punishment, bail and court
| Section | Offence | Punishment | Cognizable | Bailable | Triable by |
|---|---|---|---|---|---|
| 344 | Falsification of accounts. | Imprisonment for 7 years, or fine, or both. | Non-cognizable. | Bailable. | Magistrate of the first class. |
Source: First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023. The punishment column is the Schedule’s summary; the section text below is what prescribes the punishment. Classification decides procedure (arrest, bail as of right, which court), not the result of any particular case.
Bare act text — BNS 344
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. 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.
Frequently asked
What was BNS Section 344 in the IPC?
BNS Section 344 (Falsification of accounts) replaces Section 477A of the Indian Penal Code, 1860. IPC 477A is now BNS 344.
What is the punishment under BNS 344?
Falsification of accounts – punishable with imprisonment of either description for a term which may extend to seven years, or with fine, or with both. Under the First Schedule to the BNSS, 2023 it is non-cognizable and bailable, triable by magistrate of the first class.
Is BNS 344 bailable?
Bailable: BNS 344. Bail in a non-bailable offence is at the court's discretion; the classification decides procedure, not the outcome of a particular bail application.
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Nearby BNS sections
- BNS 339 — Having possession of document described in section 337 or section 338, knowing it to be forged and intending to use it as genuine
- BNS 340 — Forged document or electronic record and using it as genuine
- BNS 341 — Making or possessing counterfeit seal, etc., with intent to commit forgery punishable under section 338
- BNS 342 — Counterfeiting device or mark used for authenticating documents described in section 338, or possessing counterfeit marked material
- BNS 343 — Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security
- BNS 345 — Property mark
- BNS 346 — Tampering with property mark with intent to cause injury
- BNS 347 — Counterfeiting a property mark
- BNS 348 — Making or possession of any instrument for counterfeiting a property mark
- BNS 349 — Selling goods marked with a counterfeit property mark