Section 477A IPC → Section 344 BNS
Falsification of accounts
Equivalence
Section 477A of the Indian Penal Code, 1860 is corresponds as Section 344 BNS (Falsification of accounts) of the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024.
Old law
IPC
Indian Penal Code, 1860
New law (from 1 July 2024)
BNS
Bharatiya Nyaya Sanhita, 2023
Educational only — always verify against the bare Act text (India Code) before relying on any provision in a filing or opinion. Not legal advice.