BNS Section 344 — Falsification of accounts

CHAPTER XVIII OF OFFENCES RELATING TO DOCUMENTS AND TO PROPERTY MARKS

Criminal

Summary

This section applies to a person who works as a clerk, officer, or servant, or who is employed or acting in that capacity. If such a person, acting wilfully and with the intent to defraud, destroys, alters, mutilates, or falsifies any book, electronic record, paper, writing, valuable security, or account that belongs to his employer or is in his employer's possession, or that he received for or on behalf of his employer, he is punishable with imprisonment for up to seven years, or with a fine, or with both.

The section also covers a person who, with the same wilful intent to defraud, makes or abets the making of any false entry in such a book, electronic record, paper, writing, valuable security, or account, or who omits or alters, or abets the omission or alteration of, any material particular from or in any such document. The punishment for this is the same: imprisonment up to seven years, or a fine, or both.

The Explanation states that, for a charge under this section, it is enough to allege a general intent to defraud. It is not necessary to name any particular person who was intended to be defrauded, to specify any particular sum of money that was the subject of the fraud, or to specify any particular day on which the offence was committed.

Official Text

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. Of property marks

Related Judgments

  • SC (2025) Vol.3 p.1309 — Supreme Court of India (2025)
  • SC (2025) Vol.11 p.291 — Supreme Court of India (2025)
  • SC (2025) Vol.6 p.280 — Supreme Court of India (2025)
  • SC (2025) Vol.3 p.1531 — Supreme Court of India (2025)
  • SC (2024) Vol.8 p.670 — Supreme Court of India (2024)
  • SC (2024) Vol.6 p.129 — Supreme Court of India (2024)
  • SC (2025) Vol.4 p.2730 — Supreme Court of India (2025)
  • SC (2025) Vol.7 p.105 — Supreme Court of India (2025)

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