September 12, 2026

Section 177 – Failure to Keep Election Accounts | Bharatiya Nyaya Sanhita, 2023

Chapter IX – Of Offences Relating to Elections

177. Failure 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.