Bharatiya Nyaya Sanhita, 2023
Section 344 BNS: Falsification of Accounts
Section 344 BNS punishes specified employees who wilfully falsify, destroy, alter, mutilate or manipulate books, electronic records, papers, writings, valuable securities or accounts connected with their employer, when the act is done with intent to defraud.
Who Can Commit an Offence Under Section 344?
The section applies to a person who is a clerk, officer or servant, or who is employed or acting in the capacity of a clerk, officer or servant.
The employment or functional relationship with the employer is therefore a core part of the provision.
Books, Electronic Records and Other Material Covered
- book;
- electronic record;
- paper;
- writing;
- valuable security; and
- account.
The material must belong to, be in the possession of, or have been received for or on behalf of the employer.
Acts Amounting to Falsification of Accounts
Section 344 expressly covers wilfully and with intent to defraud:
- destroying a covered record or document;
- altering it;
- mutilating it;
- falsifying it;
- making, or abetting the making of, a false entry;
- omitting, or abetting the omission of, a material particular; and
- altering, or abetting the alteration of, a material particular.
Wilful Conduct and Intent to Defraud
Section 344 requires the act to be wilful and accompanied by an intent to defraud. A mere clerical error, accidental omission or inadvertent accounting discrepancy does not by itself satisfy the statutory wording.
Explanation to Section 344
For a charge under Section 344, it is sufficient to allege a general intent to defraud. The charge need not name a particular person intended to be defrauded, specify a particular sum of money intended to be the subject of the fraud, or specify a particular day on which the offence was committed.
Essential Ingredients of Section 344 BNS
- the accused must be a clerk, officer or servant, or employed or acting in that capacity;
- the record or document must belong to, be in the possession of, or have been received for or on behalf of the employer;
- the accused must perform or abet one of the acts specified in Section 344; and
- the conduct must be wilful and done with intent to defraud.
Punishment, Cognizability, Bail and Trial Court
| Provision | Punishment | Cognizable | Bailable | Trial court |
|---|---|---|---|---|
| Section 344 BNS | Imprisonment of either description up to 7 years, or fine, or both | No | Yes | Magistrate of the first class |
Relationship With Criminal Breach of Trust and Other Offences
Depending on the facts, falsification of accounts may appear alongside allegations such as criminal breach of trust or dishonest misappropriation. The BNSS permits joinder in specified circumstances where falsification is alleged to facilitate or conceal such offences.
The ingredients of each offence must nevertheless be separately established on the evidence.
Official Legal Sources
For authoritative statutory wording and procedural classification, consult the official India Code, NCRB and Ministry of Home Affairs resources listed in the right sidebar.
Frequently Asked Questions
Who can be prosecuted under Section 344 BNS?
A clerk, officer or servant, or a person employed or acting in that capacity, where the remaining statutory ingredients are present.
Does Section 344 cover electronic records?
Yes. Electronic records are expressly included.
Is a false entry enough by itself?
No. The statutory wording requires wilful conduct and intent to defraud.
What is the punishment under Section 344?
Imprisonment of either description up to seven years, or fine, or both.
Is Section 344 bailable?
Yes. It is bailable.
Is Section 344 cognizable?
No. It is non-cognizable.
This page provides general legal information. Application of Section 344 depends on the employment relationship, the nature of the record, the alleged falsification or omission, the intent to defraud and the evidence in the individual case.