The Bharatiya Nyaya Sanhita, 2023
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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
Replaces
Indian Penal Code, 1860, Section 171I
Pair from: BPR&D correspondence tables (bprd.mha.gov.in; A. K. Yadav, CAPT Bhopal)
Cases citing this section
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