Bharatiya Nyaya Sanhita, 2023

Section 177, BNS: Failure to keep election accounts

Pundora · Published 3 October 2026

Section 177 of the Bharatiya Nyaya Sanhita, 2023, in the Act's own words, with the IPC provision it replaces.

What it replaces

BNS provision	IPC provision	Relation
Section 177	Section 171	corresponds — old-column verbatim: 171-I

From the Bureau of Police Research and Development's official comparison summary (source below). The whole table: IPC to BNS.

The section

177. Failure to keep election accounts.

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 thousand rupees.

The text is India Code's consolidated text as loaded into Pundora's statute corpus on 1 September 2026. A section quoted in a draft checked by Pundora is checked against this text.

Sources

India Code: Bharatiya Nyaya Sanhita, 2023, section 177 (read 1 September 2026)
Bureau of Police Research and Development: comparison summary, BNS to IPC (read 1 September 2026)

The Act's own words, from India Code. If the text here differs from the Gazette, the Gazette governs; write to contact@pundora.in and it will be corrected and dated.