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IPC Section 171I in BNS: Section 177

Failure to keep election accounts

Section 171I of the Indian Penal Code, 1860 (Failure to keep election accounts) corresponds to Section 177 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024. Under the BNSS First Schedule, BNS 177 is non-cognizable, bailable, triable by Magistrate of the first class; punishment: Fine of 5,000 rupees.

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Bail, cognizability and punishment

SectionOffencePunishmentCognizableBailableTriable by
177Failure to keep election accounts.Fine of 5,000 rupees.Non-cognizableBailableMagistrate of the first class

Source: BNSS, 2023, First Schedule, Part I.

The BNS applies to offences committed on or after 1 July 2024. Offences committed earlier are charged and tried under the IPC.

Text of BNS Section 177

177. Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.

Full BNS Section 177 and every IPC section it replaced →

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