IPC 477A → BNS 344: Falsification of Accounts

Quick Summary: IPC 477A vs BNS 344

The Bharatiya Nyaya Sanhita (BNS) 2023, in force since 1 July 2024, has replaced the colonial-era Indian Penal Code (IPC) 1860. IPC 477A covers falsification of accounts, among the IPC's offences relating to documents and currency marks — forgery, making false documents, counterfeiting marks and currency-note offences. Carried into the BNS as BNS 344, its modernised definitions squarely cover electronic records and digital forgery.

What did IPC 477A cover?

IPC 477A dealt with falsification of accounts — falsification of accounts. Until 30 June 2024, every FIR and criminal trial for this offence was registered and prosecuted under this provision of the Indian Penal Code 1860.

BNS 344: What changed in the new law?

No major change. From 1 July 2024, new complaints relating to falsification of accounts are filed under BNS Section 344, while cases registered earlier continue under the old IPC provision as per the saving clause of the BNS.

Punishment under BNS 344

Same - Up to 7 years

Practical implications for advocates, police & citizens

• Advocates: For falsification of accounts, whether the document is 'false' and was made to cause damage or fraud is decisive — anchor the defence in BNS 344 and the document's purpose.
• Police officers: Seize and exhibit the forged document or instrument; the falsification of accounts offence is registered under BNS 344.
• Law students & citizens: Creating or using a forged document — including digital records — to gain an advantage, as in falsification of accounts, is an offence regardless of whether anyone ultimately lost money.