IPC Section 477A: Falsification of accounts
Indian Penal Code, 1860 · Chapter 18: Offences relating to Documents and Property Marks
Repealed on 1 July 2024 and replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS).
1[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 2[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 2[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.]
3[Of 4***Property and Other Marks
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1. Added by Act 3 of 1895, s. 4.
2. Subs. by Act 21 of 2000, s. 91 and the First Sch., for “book, paper, writing” (w.e.f. 17-10-2000).
3. Subs. by Act 4 of 1889, s. 3, for the original heading and ss. 478 to 489.
4. The word “Trade” omitted by Act 43 of 1958, s. 135 and the Sch. (w.e.f. 25-11-1959).
Bare act text for reference, current to 30 June 2024. It is not legal advice; check the official gazette for authoritative text.
Other sections in this chapter
- 463. Forgery
- 464. Making a false document
- 465. Punishment for forgery
- 466. Forgery of record of court or of public register, etc
- 467. Forgery of valuable security, will, etc
- 468. Forgery for purpose of cheating
- 469. Forgery for purpose of harming reputation
- 470. Forged document or electronic record
- 471. Using as genuine a forged document or electronic record
- 472. Making or possessing counterfeit seal, etc., with intent to commit forgery punishable under section 467
- 473. Making or possessing counterfeit seal, etc., with intent to commit forgery punishable otherwise
- 474. Having possession of document described in Section 466 or 467, knowing it to be forged and intending to use it as genuine
- 475. Counterfeiting device or mark used for authenticating documents described in Section 467, or possessing counterfeit marked material
- 476. Counterfeiting device or mark used for authenticating documents other than those described in section 467, or possessing counterfeit marked material
- 477. Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security
- 478. Trade marks
- 479. Property mark
- 480. Using a false trade mark
- 481. Using a false property mark
- 482. Punishment for using a false property mark
- 483. Counterfeiting a property mark used by another
- 484. Counterfeiting a mark used by a public servant
- 485. Making or possession of any instrument for counterfeiting a property mark
- 486. Selling goods marked with a counterfeit property mark
- 487. Making a false mark upon any receptacle containing goods
- 488. Punishment for making use of any such false mark
- 489. Tampering with property mark with intent to cause injury
- 489A. Counterfeiting currency-notes or bank-notes
- 489B. Using as genuine, forged or counterfeit currency-notes or bank-notes
- 489C. Possession of forged or counterfeit currency-notes or bank-notes
- 489D. Making or possessing instruments or materials for forgoing or counterfeiting currency-notes or bank-notes
- 489E. Making or using documents resembling currency-notes or bank-notes