CHAPTER IXA OF OFFENCES RELATING TO ELECTIONS
The Indian Penal Code, 1860 (repealed)
Repealed by the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) with effect from 1 July 2024.
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 hundred rupees.]
CHAPTER X
As given in the official comparison tables of the Bureau of Police Research and Development and the Allahabad High Court (the NCRB table has no row for it). Read both texts before relying on it.
| IPC 171I | BNS 177 |