Indian Penal Code,1860

Act No : 45

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Section : Falsification of accounts.

2*[477A. Falsification of accounts.--Whoever, being a clerk,officer or servant, or employed or acting in the capacity of a clerk,officer or servant, willfully, and with intent to defraud, destroys,alters, mutilates or falsifies any book, paper, writing, valuablesecurity or account which belongs to or is in the possession of hisemployer, or has been received by him for or on behalf of hisemployer, or willfully, and with intent to defraud, makes or abets themaking of any false entry in, or omits or alters or abets the omissionor alteration of any material particular from or in. any such book,paper, writing, valuable security or account, shall be punished withimprisonment of either description for a term which may extend toseven years, or with fine, or with both. Explanation.-It shall be sufficient in any charge under thissection to allege a general intent to defraud without naming anyparticular person intended to be defrauded or specifying anyparticular sum of money intended to be the subject of the fraud, orany particular day on which the offence was committed.] 3*[Of 4****property and other marks

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