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.
Practise it
Section 45 has AIBE 22 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.
Practise free Full IPC→BNS table