This section covers failure to keep election accounts in the Bharatiya Nyaya Sanhita (BNS 2003).
Failure to keep election accounts. Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.
What was the old IPC code for Section 177 of BNS 2023?
In the Indian Penal Code, failure to keep election accounts was covered in S. 171I*.