Updated on March 12, 2025 10:13:56 AM
Clause 344 of BNS defines the offences related to the falsification of accounts, that is previously mentioned under the Section 477A of Indian Penal Code. This clause deals in false entries or alteration in existing entries in books, accounts, or other accounts with the intent of defraud. The purpose of this provision is to protect the integrity of financial transactions and hold those who commit fraud accountable.
However, Falsification of Accounts can also result in imprisonment and penalties for the accused. Until the accused is found not guilty, the claim of Falsification is just a claim. During trial, the accused can get bail with a promise to appear. In this article, we will go through the complete explanation of Forgery according to Clause 344 of BNS, punishments, penalties and bail provisions. Join us to understand the legal terms to comprehend the practical consequences.
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Here, is an overview of Clause 344 of BNS given below:
| Offence | Falsification of Accounts |
|---|---|
| Clause under BNS | Clause 344 |
| Bail | Bailable |
| Nature of Offence | Non-Cognizable |
| Penalties and Punishments | Imprisonment for 7 years or Fine or Both |
| Triable | Police station/Any Magistrate |
Clause 344 of BNS clearly defines that -
“ 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.”
Here, the complete stepwise procedure of Bail is given below:
It is essential to seek legal help from an experienced lawyer, who provides complete guidance on the process of bail. Because mischief is a bailable offence the accused has to approach the police station where the accused has been arrested. Here, the lawyer also helps to prepare the application and representation in front of police during Bail procedure.
“Litem Legalis” with years of experience can help you to get bail through a hassle-free process.
On the behalf of yours, the lawyer draft a bail application. In this application they outlines all the relevance details, grounds for release and bail amount. This ensures that your application is solid and comprehensive. Your lawyer will tackle all the technicalities of submitting the application to the appropriate authority and ensuring it gets into the proper hands and follows all legal requirements.
If required, your lawyer can appear on your behalf in court to make arguments and plead for your release in relation to your bail application. At the end of the hearing, the bail can be granted or denied based on the seriousness of the offence, evidence, character and public interest. If the bail is granted, the accused is released but with some conditions such as bind payment, police check-ins and limited travelling.
If the court denies the bail, the accused has to stay in custody until trial. Some of the offices such as murder, kidnapping, etc restrict bail under BNS2. Therefore, taking legal guidance is crucial throughout the procedure.
Bail provision can be complex, but our dedicated legal team is here to guide you. “Litem Legalis” specialises in obtaining favourable bail outcomes for its clients, utilising our deep understanding of the law. We ensure the best possible outcome for you by drafting compelling bail applications and advocating in court. Trust us to provide personalised, strategic, and effective legal assistance tailored to your unique situation. Your freedom matters, and we are here to safeguard your rights every step of the way."
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A key component of maintaining the integrity of financial transactions and discouraging fraudulent activity is Clause 344 of BNS. The law acts as a prevention to anyone who would alter financial records for their own benefit by enforcing severe penalties for account fabrication. Moreover, the bail process described in this section guarantees accused persons' rights when they are charged with financial fraud. Along with enhancing the general credibility and dependability of India's legal and financial systems, it emphasises the significance of accountability and openness in financial transactions.
Bail is the temporary release of an accused individual from custody, which usually requires the payment of a set fee. It secures their presence at the trial while maintaining their innocence.
Bharatiya Nayaya Sahinta 2023 is India's new criminal code, which replaces previous laws. It identifies and punishes offences while outlining bail regulations and procedures.
Terrorism, Rape, Murder, Kidnapping, and Adduction are some examples of offences or crimes that are not applicable for bail.
Anticipatory bail is a legal provision that allows a person to obtain bail in advance of an arrest, protecting them from potential incarceration before they are formally charged with an offence.
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