Section 424 of the Indian Penal Code, 1860 (Dishonest or fraudulent removal or concealment of property) corresponds to Section 323 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024. Under the BNSS First Schedule, BNS 323 is non-cognizable, bailable, triable by Any Magistrate; punishment: Imprisonment for 3 years, or fine, or both.
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.
323. Whoever dishonestly or fraudulently conceals or removes any property of himself or any other person, or dishonestly or fraudulently assists in the concealment or removal thereof, or dishonestly releases any demand or claim to which he is entitled, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
Of mischief