IPC Section 477A. Falsification of accounts

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).