BNS Section 344: Falsification of accounts | Bharatiya Nyaya Sanhita
Read the complete details of Section 344 of the Bharatiya Nyaya Sanhita (BNS) 2023: Falsification of accounts. Includes bare act, punishment, bail status, and trial court information.
Bare Act Text
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.
Procedural Details
Punishment
Imprisonment up to Seven Year(s) + Fine
Nature of Offense
Cognizable
Bail Eligibility
Non-bailable
Compoundability
Non-Compoundable (Refer to BNSS 359 for exceptions)
Trial Court
Court of Session
Frequently Asked Questions about BNS Section 344
What is Section 344 of the Bharatiya Nyaya Sanhita (BNS)?
According to the official bare act, this legal offense is defined as: 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.
What is the punishment under BNS Section344 ?
The punishment for this specific offense is outlined under the new law as: Imprisonment up to Seven Year(s) + Fine
Is BNS Section 344 bailable or non-bailable?
Under the new legal framework, this specific offense is classified as a Non-bailableoffense.
Is BNS Section 344 a cognizable offense?
The legal status regarding police arrest without a warrant is that this offense isCognizable.
Which court has the jurisdiction to try cases under BNS Section 344 ?
Cases pertaining to this specific BNS section are triable by the Court of Session.
Can BNS Section 344 be compromised (Compoundable)?
The compoundable nature of this offense, meaning whether the parties can settle it out of court, is classified as: Non-Compoundable (Refer to BNSS 359 for exceptions).
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