Section 306 in THE BHARATIYA NYAYA SANHITA, 2023 – BNS

Theft by clerk or servant of property in possession of master.

  1. Whoever, being a clerk or servant, or being employed in the capacity of a clerk or
    servant, commits theft in respect of any property in the possession of his master or employer,
    shall be punished with imprisonment of either description for a term which may extend to
    seven years, and shall also be liable to fine.