Section 177 in THE BHARATIYA NYAYA SANHITA, 2023 – BNS

Failure to keep
election
accounts.

  1. 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.