Section 177
Failure to keep election accounts.
The Bharatiya Nyaya Sanhita, 2023
About this Act
An Act to consolidate and amend the provisions relating to offences and for matters connected therewith or incidental thereto.
Chapter IX: Of offences relating to elections Sections 169 to 177
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.