IPC 477A → BNS 343: Falsification of Accounts

Quick Summary: IPC 477A vs BNS 343

The Bharatiya Nyaya Sanhita (BNS) 2023, which came into force on 1 July 2024, has replaced the colonial-era Indian Penal Code (IPC) 1860. Under the new criminal law framework, IPC Section 477A (Falsification of Accounts) is now mapped to BNS Section 343.

What did IPC 477A cover?

IPC 477A dealt with falsification of accounts — falsification of accounts. Until 30 June 2024, every FIR and criminal trial relating to this offence in India was registered and prosecuted under this provision of the Indian Penal Code 1860.

BNS 343: What changed in the new law?

No major change. From 1 July 2024, all new criminal complaints relating to falsification of accounts are filed under BNS Section 343. Cases registered before 1 July 2024 will, however, continue to be tried under the old IPC provisions as per the saving clause of the BNS.

Punishment under BNS 343

Same - Up to 7 years

Practical implications for advocates, police & citizens

• Advocates: While drafting bail applications, vakalatnamas and written statements for offences registered after 1 July 2024, cite BNS 343 instead of IPC 477A.
• Police officers: Use BNS 343 as the substantive offence in new FIRs; procedure is governed by the Bharatiya Nagarik Suraksha Sanhita (BNSS).
• Law students & citizens: For competitive exams, judicial services and general awareness, remember the IPC 477A ↔ BNS 343 mapping.