Section 344 BNS: Falsification Of Accounts

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Section 344 BNS | BNS 344

Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, electronic record, paper, writing, valuable security or account,

shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

Explanation— It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.

READ OTHER SECTIONS OF CHAPTER XVIII — OF OFFENCES RELATING TO DOCUMENTS AND TO PROPERTY MARKS

Section No.	Section Title
335	Making a false document.
336	Forgery.
337	Forgery of record of Court or of public register, etc.
338	Forgery of valuable security, will, etc.
339	Having possession of document described in section 337 or section 338, knowing it to be forged and intending to use it as genuine.
340	Forged document or electronic record and using it as genuine.
341	Making or possessing counterfeit seal, etc., with intent to commit forgery punishable under section 338.
342	Counterfeiting device or mark used for authenticating documents described in section 338, or possessing counterfeit marked material.
343	Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security.
344	Falsification of accounts.
	Of Property Marks
345	Property mark.
346	Tampering with property mark with intent to cause injury.
347	Counterfeiting a property mark.
348	Making or possession of any instrument for counterfeiting a property mark.
349	Selling goods marked with a counterfeit property mark.
350	Making a false mark upon any receptacle containing goods.

Read all the chapters of the Bharatiya Nyaya Sanhita 2023

FAQs of BNS Section 344

344 BNS punishment and fine

Punishment and fine under Section 344 of the BNS: Imprisonment for 7 years, or fine, or both.
344 BNS cognizable or not

The offence under Section 344 of the BNS is non-cognizable.
344 BNS bailable or not

The offence under Section 344 of the BNS is bailable.
344 BNS trial court

Offence specified in Section 344 of the BNS is triable by the Magistrate of the first class.

Important Points

Cognizable Offences: These are offences where a police officer can arrest a person without a warrant.

Non-Cognizable Offences: These are offences where a police officer cannot arrest a person without a warrant.

Bailable Offences: These are offences where the accused can get bail from the police station itself. All bailable offences are listed in the First Schedule of the Bharatiya Nagarik Suraksha Sanhita (BNSS).

Non-Bailable Offences: Offences in which bail is not granted directly from the police station but after hearing the case in the court, the judge decides when bail will be granted. All non-bailable offences are listed in the first schedule of the Bharatiya Nagarik Suraksha Sanhita (BNSS).