Failure to keep election accounts

Q: When did Section 177 of the Bharatiya Nyaya Sanhita come into force?

Section 177 of the Bharatiya Nyaya Sanhita, cited as BNS 177, came into force on 01 Jul 2024, having been enacted on 25 Dec 2023. It is in force as at the date shown on this page.

In force From 01 Jul 2024 Act 45 of 2023 As on 15 Oct 2026

Act 45 of 2023 Ministry Home Affairs Enacted 25 Dec 2023 In force 01 Jul 2024

Section 177 of the Bharatiya Nyaya Sanhita, 2023 deals with failure to keep election accounts. 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. The Act came into force on 01 Jul 2024.

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.
Section 177, The Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023).

How this offence is classified

From the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023, which classifies every offence under the Sanhita. Cognizable means a police officer may arrest without warrant; bailable means bail is a matter of right rather than of the court's discretion.

Offence	Punishment	Cognizable	Bailable	Triable by
Failure to keep election accounts.	Fine of 5,000 rupees.	Non-cognizable.	Bailable.	Magistrate of the first class.

The Bharatiya Nagarik Suraksha Sanhita, 2023

Questions about Section 177

What does Section 177 of the Bharatiya Nyaya Sanhita deal with?

Section 177 of the Bharatiya Nyaya Sanhita is headed "Failure to keep election accounts". 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.

Is Section 177 of the Bharatiya Nyaya Sanhita bailable?

Bailable, under the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023.

Is Section 177 of the Bharatiya Nyaya Sanhita cognizable?

Non-cognizable. "Cognizable" means a police officer may arrest without warrant; "non-cognizable" that they may not. An offence under this section is triable by Magistrate of the first class.

How do I find court cases under Section 177 of the Bharatiya Nyaya Sanhita?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: BNS 177, section 177 BNS, section 177 of the Bharatiya Nyaya Sanhita. People searching for it also type bns 177 2 and 177 bns act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 177 of the Bharatiya Nyaya Sanhita come into force?

Section 177 of the Bharatiya Nyaya Sanhita, cited as BNS 177, came into force on 01 Jul 2024, having been enacted on 25 Dec 2023. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.