Section 323 in THE BHARATIYA NYAYA SANHITA, 2023 – BNS
Dishonest or fraudulent removal or concealment of property.
Whoever dishonestly or fraudulently conceals or removes any property of himself or any other person, or dishonestly or fraudulently assists in the concealment or removal thereof, or dishonestly releases any demand or claim to which he is entitled, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
