Section 176 of the Bharatiya Nyaya Sanhita (BNS), 2023

Section 176 of the Bharatiya Nyaya Sanhita (BNS), 2023, addresses the issue of unauthorized election-related expenses. It criminalizes the act of incurring or authorizing expenses for promoting or procuring the election of a candidate without the candidate's written authority

Key Provisions of Section 176

Unauthorized Expenses: Any person who, without the general or special written authority of a candidate, incurs or authorizes expenses for activities such as public meetings, advertisements, circulars, or publications aimed at promoting or procuring the election of that candidate commits an offense.

Punishment: The individual shall be punished with a fine that may extend up to ₹10,000.

Exception for Minor Expenses: If a person incurs expenses not exceeding ₹10 without prior authority and subsequently obtains the candidate's written approval within ten days from the date the expenses were incurred, the expenses are deemed authorized.

Purpose and Rationale

This provision aims to ensure transparency and accountability in election-related expenditures. By requiring candidates to provide written authorization for expenses, it prevents unauthorized spending and potential misuse of funds during the election process
 

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