Section 323 of Bharatiya Nyaya Sanhita (BNS) 2023

SectionPunishmentCognizable?BailTriable by
323
Fraudulent removal or concealment of property, of himself or any other person or assisting in the doing thereof, or dishonestly releasing any demand or claim to which he is entitled.
Imprisonment for 3 years, or fine, or bothNon-cognizableBailableAny Magistrate

Source: First Schedule of the BNSS 2023 (classification of offences)

Section 323 of Bharatiya Nyaya Sanhita (BNS) 2023

Whoever dishonestly or fraudulently conceals or removes any property of himself or any other person, or dishonestly or fraudulently assists in the concealment or removal thereof, or dishonestly releases any demand or claim to which he is entitled, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.