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.\u2014It 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.<\/p>\n","protected":false},"excerpt":{"rendered":"
BNS Section 344.\u00a0\u00a0 Falsification of accounts. Whoever, being a clerk, officer or servant, or employed or acting inthe capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilatesor falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or isin the possession of his employer, […]<\/p>\n","protected":false},"author":1,"featured_media":6246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"https:\/\/expertvakil.com\/indiankanoon\/wp-content\/uploads\/2026\/08\/the-bharatiya-nyaya-sanhita-bns-section-344.jpg","fifu_image_alt":"BNS Section 344","footnotes":""},"categories":[31],"tags":[110,119,104,109,120,105,118,108,111,112,117,121,122,113,114,115],"class_list":["post-2968","post","type-post","status-publish","format-standard","has-post-thumbnail","category-bharatiya-nyaya-sanhita-bns","tag-bharatiya-nyaya-sanhita","tag-bharatiya-nyaya-sanhita-in-english","tag-bns","tag-bns-2023","tag-bns-english","tag-bns-section","tag-bns-section-in-english","tag-bns-sections-list","tag-expert-vakil","tag-expertvakil","tag-expertvakil-bns","tag-indian-kanoon","tag-indiankanoon","tag-ishan-tathagat","tag-ishantathagat","tag-new-ipc"],"yoast_head":"\n