Section 342 of the Bharatiya Nyaya Sanhita (BNS), 2023
Here’s a detailed breakdown of Section 342 of the Bharatiya Nyaya Sanhita, 2023:
📌 Section 342 – Falsification of Accounts
Text (as per Chapter XVIII):
“Whoever, being a clerk, officer or servant, or employed or acting in such capacity, willfully, with intent to defraud, destroys, alters, mutilates, falsifies any book, electronic record, paper, writing, valuable security or account belonging to or in the possession of his employer — or received by him on behalf of his employer — or willfully makes or abets the making of any false entry in, omits or alters any material particular from any such document or account, shall be punished with imprisonment (either description) up to seven years, or with fine, or both.” (prsindia.org)
Explanation & Key Elements:
Who can be an offender
Restricted to individuals in roles like clerk, officer, servant, or those acting in those capacities.
Acts covered
Destroying, altering, mutilating, or falsifying records (books/accounts/writings/valuable securities).
Making false entries or omitting/altering material particulars.
Includes both physical and electronic records.
Required intent
Must be done deliberately “with intent to defraud”—mere mistakes or negligence do not qualify.
Scope of records
Applies to anything belonging to or held for the employer, encompassing wide-ranging documents and records.
Penalties
Imprisonment: Up to seven years (either simple or rigorous).
Fine: Possible, either instead of or in addition to imprisonment. (
⚖️ Legal Context
Section 342 corresponds to falsification-of-accounts offenses (analogous to IPC section 477A), reflecting a focus on corruption or fraud within employment settings. It's situated within a cluster of sections (337–346) dealing with document-related offenses in Chapter XVIII
✅ Summary Table
| Offense | Punishment |
|---|---|
| Falsifying/destroying employer’s account/book/writing | ≤ 7 years imprisonment + fine (or both) |
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