IPC § 477A · Indian Penal Code, 1860 · Repealed on 1 July 2024
Section 477A IPC — Falsification of accounts
Replaced from 1 July 2024 by BNS 344 of the Bharatiya Nyaya Sanhita, 2023. Offences committed on or before 30 June 2024 are still charged under the IPC.
The law now: BNS 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.
Source: India Code (indiacode.gov.in). The Gazette of India is the authoritative text. BNS 344 in full