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SECTION 477A IPC - Indian Penal Code - Falsification of accounts


Last Updated: 01 Dec, 2024
By Advocate Chikirsha Mohanty


As per new Indian Criminal law, IPC Section 477A has been replaced with BNS Section 344 with effect from July 1, 2024.

Please refer to BNS 344 for updated procedures & punishments.

Table of Contents
  1. IPC 477A in Simple Words
  2. IPC Section 477A related FAQs
Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, willfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, 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 willfully, 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, 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.



IPC 477A in Simple Words

If a clerk, officer, or servant intentionally and with the aim to defraud, destroys, alters, falsifies any book, document, or valuable item belonging to or in the possession of their employer, or makes false entries, omits, or alters important details in such documents, they can be punished with imprisonment for up to seven years, a fine, or both.


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Offence : Falsification of accounts


Punishment : 7 Years or Fine or Both


Cognizance : Non-Cognizable


Bail : Bailable


Triable : Magistrate First Class



Get the full list of all sections in the Indian Penal Code (IPC) here. Our comprehensive guide offers detailed information and analysis on every IPC Section to enhance your legal knowledge.




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Frequently Asked Questions


What is the IPC Act 477?

Anyone who, fraudulently or dishonestly and with the intent to harm or injure anyone, attempts to destroy, deface or cancel any document that is or purports...


What is Section 447 IPC?

Criminal trespass is punishable by imprisonment for up to three months or a fine of up to 500 rupees.


What is the IPC section for falsification of accounts?

IPC Section 477A Falsification of Accounts


What is the IPC section for defraud?

The Indian Penal Code has a section 420 that deals with cheating and deceitfully inducing the delivery of property. This section can result in a maximum penalty of seven years imprisonment and a fine.