Falsification of accounts
IPC 477A (Falsification of accounts) corresponds most closely to BNS 344, Falsification of accounts, on a text comparison scoring 93 per cent. The Indian Penal Code, 1860 was repealed with effect from 01 Jul 2024, but conduct before that date is still charged, tried and appealed under it.
Repealed · Indian Penal Code
Section 477A Falsification of accounts
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.
Explanation.-It shall be sufficient in any charge under this
section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.]
[Of property and other marks
In force · Bharatiya Nyaya Sanhita
Section 344 Falsification of accounts
Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, 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 wilfully, 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, electronic record, 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.
Explanation.—It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.
Other provisions with similar text
The next closest matches, in order. Where a provision was split or merged, the answer is often more than one of these.
How this table was made, and what it is not
There is no official machine-readable correspondence between the Indian Penal Code, 1860 and the Bharatiya Nyaya Sanhita, 2023. The Ministry published comparison charts for human readers; nothing exists that a computer can check. So this is not an official mapping and we do not present it as one.
What it measures is how alike the text of two provisions is. For each provision of the old enactment we compare its words against every provision of the new one and report the closest, with the score. That works here because the new codes are largely a renumbering rather than a rewrite: where a provision carried over near-verbatim the match is self-evidencing, and you can see it for yourself, because both texts are set out side by side on every entry.
Where the law genuinely changed, the score falls and the entry says no close match found rather than offering a guess. Those entries matter: they are where the reform actually did something.
Check before you cite. A high score means the words are alike, not that a court has held the provisions equivalent. For that, read both texts and the Gazette.
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. This page is not a substitute for legal advice.