Indian Penal Code, 1860
IPC Section 477A in BNS
§ 477A IPC→§ 344 BNS
Falsification of accounts. Section 477A of the Indian Penal Code, 1860 (Falsification of accounts) corresponds to Section 344 of the Bharatiya Nyaya Sanhita, 2023.
Verify before you rely on this. Renumbering under the 2023 codes is not a clean one-to-one exercise — provisions were merged, split and reworded. Always check the printed bare act.
Sections either side of it
How the neighbouring provisions of the Indian Penal Code, 1860 were renumbered:
| IPC | Provision | BNS |
|---|---|---|
| 468 | Forgery for purpose of cheating | 336(3) |
| 469 | Forgery for purpose of harming reputation | 336(4) |
| 471 | Using as genuine a forged document | 340(2) |
| 489A | Counterfeiting currency notes or bank notes | 178 |
| 489B | Using as genuine forged or counterfeit currency notes | 179 |
| 499 | Defamation | 356(1) |
Practise it
Cutoff has AIBE XXII questions on this area, each cited to both codes with a line telling you where to find it in the bare act. Ten questions per subject are free, no account needed.
Practise free Full IPC→BNS table