IPC → BNS

IPC Section 477A in BNS

IPC Section 477A corresponds to BNS Section 344 under the Bharatiya Nyaya Sanhita, 2023.

Old provisionIndian Penal Code, 1860, Section 477A
New provision344
New ActBharatiya Nyaya Sanhita, 2023
MappingMapped

BNS Section 344 — Falsification of accounts

Drafting note. No change.

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 rec

Read the full text of BNS Section 344

Questions this page answers

What is IPC 477A in BNS?

IPC Section 477A is BNS Section 344 — Falsification of accounts.

Has the provision changed?

No change.

Which law applies to an offence today?

Offences committed on or after 1 July 2024 are dealt with under the Bharatiya Nyaya Sanhita, 2023; earlier offences continue under the Indian Penal Code, 1860.

Official data, Public source · as of 2026-07-05 · every row this page summarises carries its source, capture date and licence through the API.