Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, electronic record, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.
Explanation.—It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.
Explanation.—It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
More sections of this act
Section 1 · Short title, commencement and application.Section 2 · Definitions.Section 3 · General explanations.Section 4 · Punishments.Section 5 · Commutation of sentence.Section 6 · Fractions of terms of punishment.Section 7 · Sentence may be (in certain cases of imprisonment) wholly or partly rigorous or simple.Section 8 · Amount of fine, liability in default of payment of fine, etc.India Code, Government of India. Text fetched 09 Oct 2026. Source metadata reports last modification: 2025-11-07. Check the linked official text and subsequent notifications when applying a provision.