Vidhara

The Bharatiya Nyaya Sanhita, 2023

§177Failure to keep election accounts

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.

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Source & version

Official text: Gazette of India via MHA (official)

Official Gazette text: The Bharatiya Nyaya Sanhita, 2023 (45 of 2023), English PDF as hosted by Ministry of Home Affairs (mha.gov.in, file 250883_english_01042024.pdf; canonical mirror indiacode.nic.in bitstream a202345.pdf). Extracted via pdftotext 26.07 -layout and @nexlex/ingest gazette-pdf parser on 2026-07-14. Automated parse; structural validation + spot verification of sections 1, 63, 103, 302, 358; full clause-level proofread pending.

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