Category of Bare Act	Name of the Act	Year of Promulgation
Criminal Laws	Indian Penal Code	1860
Act Number	Enactment Date	Chapter Number
45	06.10.1860	18
Chapter Title	Sub-Chapter	Legislated by
Of Offences Relating To Documents And To Property Marks	-	Parliament of India

¹[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 ²[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 ²[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.

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1. Added by Act 3 of 1895, s. 4.

2. Subs. by Act 21 of 2000, s. 91 and the First Sch., for “book, paper, writing” (w.e.f. 17-10-2000).

3. Subs. by Act 4 of 1889, s. 3, for the original heading and ss. 478 to 489.

4. The word “Trade” omitted by Act 43 of 1958, s. 135 and the Sch. (w.e.f. 25-11-1959).

Offence Description	Punishment provided	Cognizable/Non-Cognizable
Falsification of accounts.	Imprisonment for 7 years, or fine, or both	Non-Cognizable
Bailable/Non-Bailable	Trial Court Details	Compoundable/Non-Compoundable
Bailable	Magistrate of the first class	Non-Compoundable
Compoundable by Whom	Concerned Ministry	Concerned Department
Non-Compoundable	Ministry of Home Affairs	Department of Internal Security