Falsification of Accounts (Section 477A of IPC)
Legal provisions regarding Falsification of Accounts under section 477A of Indian Penal Code, 1860.Falsification of Accounts: Image Source: img846.imageshack.us“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 willfully 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…