Section 177 of Bharatiya Nyaya Sanhita (BNS) 2023:Failure to keep election accounts.
Failure to keep election accounts.Bharatiya Nyaya Sanhita 2023
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