IPC Section 171I is now BNS 177: Failure to keep election accounts
Indian Penal Code, 1860 · applies to offences and proceedings before 1 July 2024
BPR&D's comparison records a change. Read what changed before relying on the old wording.
What changed, per BPR&D: Upper limit of fine is increased from five hundred to five thousand rupees.
Printed in both official correspondence tables (BPR&D and NCRB).
IPC 171I: Failure to keep election accounts
Before 1 July 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 hundred rupees.]
BNS 177: Failure to keep election accounts
From 1 July 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.
Which one applies
An offence is governed by the law in force when it was committed. An offence committed before 1 July 2024 is charged and punished under the IPC; one committed on or after that date, under the BNS. Section 358 of the BNS, which repeals the IPC, preserves every liability and proceeding already incurred under it.
Read BNS section 358 →Judgments decided under IPC 171I
They remain the law on IPC 171I. Where the provision changed in the move, read what changed before relying on one for an offence after 1 July 2024.
Sources
- Correspondence Table and Comparison Summary of the Bharatiya Nyaya Sanhita, 2023 to the Indian Penal Code, 1860, Bureau of Police Research & Development, Ministry of Home Affairs, page 19.
- Bharatiya Nyaya Sanhita, 2023: bare Act with Corresponding Section Table, National Crime Records Bureau (Sankalan), page 44.
- The Indian Penal Code, 1860 (Act 45 of 1860), as amended, India Code, Legislative Department, Ministry of Law and Justice.
BPR&D is the Bureau of Police Research & Development (Ministry of Home Affairs); NCRB the National Crime Records Bureau. Their correspondence tables are training aids, not law. This page is general information, not legal advice on any case; the bare Acts as published by the Government of India are the authority.