IPC Section 404 is now BNS 315: Dishonest misappropriation of property possessed by deceased person at the time of his death
Indian Penal Code, 1860 · applies to offences and proceedings before 1 July 2024
BPR&D's comparison records no change in the text, only a new number.
Printed in both official correspondence tables (BPR&D and NCRB).
IPC 404: Dishonest misappropriation of property possessed by deceased person at the time of his death
Before 1 July 2024
Whoever dishonestly misappropriates or converts to his own use property, knowing that such property was in the possession of a deceased person at the time of that person's decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine, and if the offender at the time of such person's decease was employed by him as a clerk or servant, the imprisonment may extend to seven years.
Illustration Z dies in possession of furniture and money. His servant A, before the money comes into the possession of any person entitled to such possession, dishonestly misappropriates it. A has committed the offence defined in this section.
BNS 315: Dishonest misappropriation of property possessed by deceased person at the time of his death
From 1 July 2024
Whoever dishonestly misappropriates or converts to his own use any property, knowing that such property was in the possession of a deceased person at the time of that person’s decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine, and if the offender at the time of such person’s decease was employed by him as a clerk or servant, the imprisonment may extend to seven years.
Illustration.
Z dies in possession of furniture and money. His servant A, before the money comes into the possession of any person entitled to such possession, dishonestly misappropriates it. A has committed the offence defined in this section.
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 404
The provision moved without a change of substance, so what these judgments decide carries over; cite the new section alongside the old.
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 31.
- Bharatiya Nyaya Sanhita, 2023: bare Act with Corresponding Section Table, National Crime Records Bureau (Sankalan), page 62.
- 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.