Section 344Falsification of accounts

Chapter XVIII — Of Offences Relating to Documents and to Property Marks

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Text of the law

Official text (Gazette) Not yet legally reviewed

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.

Amendments, judgments and appeal information have not been added for this section yet.

Where this text comes from: Gazette of India, Extraordinary, No. 53, 25 December 2023 (Act No. 45 of 2023)
Type of text: Official text (Gazette)
Pages in the Gazette: p. 96
Text version: As originally enacted in 2023. This text may not reflect subsequent amendments or commencement notifications. Last status check: 6 November 2026.
When the Act came into force: 1 July 2024, under Government notification S.O. 850(E), dated 23 February 2024. Read notification S.O. 850(E) in the Gazette of India (PDF, opens in a new tab)The notification excluded section 106(2); see the note on that section.Whether an excluded provision was brought into force later has not been independently confirmed. Checked against the Gazette on 6 November 2026. Not yet reviewed by a qualified legal professional.
Checked by computer against the Gazette?: Yes, words and structure match
Reviewed by a qualified legal professional?: Not yet
Copied on: 6 Nov 2026

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