Section-177 of Bhartiya Nyaya Sanhita, 2023: Failure to keep election accounts – with corresponding and equivalent Sections of IPC-Indian Penal Code.
| Bhartiya Nyaya Sanhita, 2023 | Indian Penal Code, 1860 (corresponding section) |
| 177. 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. | 171-I. 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 hundred rupees.] |