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.
CHAPTER IX OF OFFENCES RELATING TO ELECTIONS
Section 177: Failure to keep election accounts
The Bharatiya Nyaya Sanhita, 2023
Corresponding IPC provision
As given in the correspondence table of the National Crime Records Bureau (Ministry of Home Affairs). Read both texts before relying on it. NCRB table