Falsification of accounts

What this section does

Targets employees (clerks, officers, servants) who wilfully and with intent to defraud destroy, alter, mutilate, or falsify their employer's books, records, or accounts, or make false entries or omit material particulars from such records. The Explanation clarifies that a general intent to defraud is sufficient without naming a specific victim or sum.

AI-generated plain-language summary. For the binding statutory text, see India Code (official).

Quick reference

Punishment

Imprisonment of either description up to 7 years, or fine, or both.

Triable by

Magistrate of First Class

Cognizable

Yes

Bailable

No

Compoundable

No

Ingredients (what prosecution must prove)

1. Accused was a clerk, officer, servant, or acting in such capacity
2. The books, records, papers, writings, valuable securities or accounts belonged to or were in the possession of the employer, or were received on the employer's behalf
3. Accused wilfully destroyed, altered, mutilated, falsified, made false entries in, or omitted/altered material particulars from such documents
4. The act was done with intent to defraud

Derived from IPC s.477A.