Section 177 Earlier IPC 171I
Failure to keep election accounts
Chapter 9: Offences relating to elections
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.
The Bharatiya Nyaya Sanhita, 2023 (Act No. 45 of 2023). As printed in the Gazette on 25 December 2023. Later amendments, if any, are not included.