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.
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.
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.
OF OFFENCES RELATING TO COIN, CURRENCY-NOTES, BANK-NOTES, AND GOVERNMENT STAMPS