IPC Section 206 is now BNS 243: Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution
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: The upper limit of imprisonment increased from two years to three years, and the fine is defined as up to five thousand rupees. “Court o f Justice” is replaced by “Court”.
Printed in both official correspondence tables (BPR&D and NCRB).
IPC 206: Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution
Before 1 July 2024
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court of Justice or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, shall be punished with imprisonment of either description for a term which may extend to two years or with fine, or with both.
BNS 243: Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution
From 1 July 2024
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court in a civil suit, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine which may extend to five thousand rupees, or with both.
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 206
They remain the law on IPC 206. 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 25.
- Bharatiya Nyaya Sanhita, 2023: bare Act with Corresponding Section Table, National Crime Records Bureau (Sankalan), page 54.
- 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.