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    <title>Falsification of accounts</title>
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    <description>Falsification of accounts penalises a clerk, officer or servant who wilfully and with intent to defraud destroys, alters, mutilates or falsifies employer books, electronic records, papers, writings, valuable securities or accounts, or makes or abets false entries or omissions of material particulars in such records. The offence is punishable with imprisonment up to seven years, or fine, or both. It is sufficient to allege a general intent to defraud without naming any particular person, sum or date.</description>
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    <pubDate>Fri, 29 Dec 2023 13:16:18 +0530</pubDate>
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      <description>Falsification of accounts penalises a clerk, officer or servant who wilfully and with intent to defraud destroys, alters, mutilates or falsifies employer books, electronic records, papers, writings, valuable securities or accounts, or makes or abets false entries or omissions of material particulars in such records. The offence is punishable with imprisonment up to seven years, or fine, or both. It is sufficient to allege a general intent to defraud without naming any particular person, sum or date.</description>
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      <law>Bharatiya Nyaya</law>
      <pubDate>Fri, 29 Dec 2023 13:16:18 +0530</pubDate>
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