IPC · Indian Penal Code, 1860

Section 477A IPC

Falsification of accounts

Offence

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,

Punishment

shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

Punishment summary

  • Imprisonment: seven years.
← Sec. 477 All sections Sec. 478 →

FAQ — Section 477A IPC

Section 477A of the Indian Penal Code, 1860 (IPC) deals with “Falsification of accounts”. This page explains the offence (if any), punishment, and links to Vaksera petition formats.

shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

No. Vaksera provides a drafting reference and petition formats only. Always verify the current bare act and local court practice.

Statute summaries on Vaksera are for advocate drafting reference only, not legal advice. Verify the current bare act and court rules before filing.