Bharatiya Nyaya Sanhita
Section 177
Whoever being required by any law for the time being in force or any rule having
Statutory Content
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. CHAPTER X OF OFFENCES RELATING TO COIN, CURRENCY-NOTES, BANK-NOTES, AND GOVERNMENT STAMPS Counterfeiting coin, Government stamps, currency-notes or bank-notes.