What Is BNS Section 344?

Bharatiya Nyaya Sanhita, 2023 - Section 344: Falsification of Accounts

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

Explanation — It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.

Brief Detail

BNS Section 344 outlines the offense of falsifying accounts and records by individuals in positions of trust, emphasizing the seriousness of fraudulent actions against employers.

Question & Answers

Q1: What actions constitute falsification of accounts under Section 344?

A1: Falsification includes willfully destroying, altering, mutilating, or making false entries in accounts or records belonging to an employer.

Q2: What is the penalty for committing falsification under this section?

A2: The penalties include imprisonment for up to seven years, a fine, or both.

Q3: Is it necessary to specify a particular person or amount in charges of falsification?

A3: No, it is not necessary to name a specific individual or amount; a general intent to defraud is sufficient.

Q4: Who can be charged under Section 344?

A4: Individuals in positions such as clerks, officers, or servants who have access to their employer's accounts can be charged.

Example

For instance, if an employee modifies the financial records to conceal losses with the intent to defraud the employer, they would be guilty of falsification under this section.

Summary

Section 344 of the Bharatiya Nyaya Sanhita addresses the serious crime of falsifying accounts by individuals in trusted positions. It prescribes severe penalties for such acts, reflecting the importance of integrity in financial record-keeping.