Failure to keep election accounts
What this section does
This section penalises a person who is legally required to maintain accounts of election expenses but fails to do so. The obligation to keep accounts must arise from a law or a rule having the force of law.
AI-generated plain-language summary. For the binding statutory text, see India Code (official).
Quick reference
- Punishment
- Fine up to five thousand rupees.
- Triable by
- Any Magistrate
- Cognizable
- No
- Bailable
- Yes
- Compoundable
- No
Ingredients (what prosecution must prove)
- The accused was required by any law or rule having the force of law to keep accounts of expenses incurred at or in connection with an election
- The accused failed to keep such accounts
Derived from IPC s.171I.
Read the official text
For the binding statutory text of BNS Section 177, refer to the Gazette of India or the India Code official website.
Why this matters
BNS Section 177 forms part of Bharatiya Nyaya Sanhita which replaced the Indian Penal Code 1860 on 1 July 2024. Any new filing, FIR, charge sheet, or bail application made on or after that date should cite the new section number. References to the old act in legacy documents remain valid for matters that arose before the changeover.