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IPC 206 vs BNS 206

● Retained in BNS
Indian Penal Code, 1860 § IPC 206

Fraudulent removal or concealment of property to prevent seizure as forfeited or in execution


Section 206 of the Indian Penal Code, 1860, deals with acts of fraudulent removal or concealment of property to prevent its lawful seizure. It applies when property is liable to forfeiture, seizure in execution of a decree, or attachment by lawful authority, but the person tries to conceal, transfer, or remove it dishonestly to defeat such legal action.

Key provisions:

  • Whoever dishonestly removes, conceals, transfers, or delivers property to obstruct lawful seizure is guilty.

  • Punishment: Imprisonment up to 2 years, or fine, or both.

  • Example: A debtor hiding assets to prevent court-ordered attachment for repayment.

The section ensures that justice is not defeated by fraudulent tactics, and creditors or authorities can recover lawful dues without obstruction.

VS
Bharatiya Nyaya Sanhita, 2023 § BNS 206

Fraudulent removal or concealment of property to prevent seizure as forfeited or in execution


Section 206 of the Bharatiya Nyaya Sanhita, 2023, carries forward the same provision as IPC 206. It punishes any person who dishonestly conceals, transfers, or removes property to prevent its lawful seizure in execution of a decree, forfeiture, or other lawful process.

Key provisions:

  • Fraudulent acts to prevent property from being seized are punishable.

  • Punishment: Imprisonment up to 2 years, or fine, or both.

  • Example: A person transferring property to relatives before attachment by court.

The section preserves the authority of legal decrees and judicial orders, ensuring that wrongdoers cannot escape liability by fraudulent concealment of property.

What changed?

This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 206 to BNS BNS 206.