IPC Section 171I — Failure to keep election accounts
offences relating to elections
Criminal
Punishment
Fine up to ₹500
As the section puts it: “shall be punished with fine which may extend to five hundred rupees”
Summary
If a person is required by law or by a rule that has the force of law to maintain records of expenses related to an election, and they do not keep those records, they can be punished with a fine of up to five hundred rupees.
Official Text
Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five hundred rupees.