IPC Section 477
Section 477 IPC – Falsification of Accounts, Documents, or Records with Intent to Defraud
Essence of the Section:
Section 477 deals with making or altering accounts, documents, or records dishonestly or fraudulently, intending to defraud someone or conceal facts.
Key Ingredients
Making or Altering a Document or Account
The act involves:
Creating a false account or document, or
Altering an existing one.
Knowledge and Intent
The person must know that the document is false, or that the account is inaccurate.
There must be an intent to defraud, deceive, or cause wrongful gain or loss.
Applicable Documents
Includes: accounts, books of accounts, documents of legal or commercial importance, or any record where accuracy is required.
Mens Rea (Criminal Intention)
Without the dishonest intention, mere mistakes or errors do not attract this section.
Punishment
Imprisonment: Up to 7 years, and/or
Fine
The severity depends on the nature and consequence of the fraud.
Examples
A person alters the accounts of a company to hide losses and show false profits.
Someone creates fake invoices to claim undue tax benefits or bank loans.
Forging or tampering with legal documents to cheat another person.
Purpose of Section 477
To prevent financial frauds, forgery, and manipulation of accounts or records.
To ensure honesty and integrity in commercial and official dealings.
To protect individuals, businesses, and the government from deceitful practices.
✅ In summary:
Section 477 IPC punishes anyone who makes or alters any account, document, or record with intent to defraud. The punishment can be up to 7 years imprisonment and fine.
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