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IPC 404 vs BNS 404

● Retained in BNS
Indian Penal Code, 1860 § IPC 404

Dishonest misappropriation of property by clerk or servant


Section 404 of the Indian Penal Code, 1860, deals with dishonest misappropriation of property by a clerk or servant. This section targets individuals who hold property in a fiduciary capacity and dishonestly convert it for personal gain. It recognizes the breach of trust as a more serious offence compared to ordinary misappropriation.

Key points:

  • Applies when a clerk, servant, or employee dishonestly misappropriates property entrusted to them.

  • Punishment: Imprisonment up to 3 years, or fine, or both.

  • Emphasizes trust-based accountability in professional or personal relationships.

For example, a servant entrusted with household money who secretly uses it for personal purposes is liable under IPC 404. The law ensures protection of property entrusted to others, reinforcing trust in professional and personal relationships.

VS
Bharatiya Nyaya Sanhita, 2023 § BNS 404

Dishonest misappropriation of property by clerk or servant


Section 404 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 404. It punishes acts where a clerk, servant, or employee dishonestly misappropriates property entrusted to them, maintaining the same scope and punishment as IPC 404.

Key points:

  • Protects owners by criminalizing misuse of entrusted property by employees.

  • Punishment remains imprisonment up to 3 years, or fine, or both.

  • Covers acts where fiduciary responsibility is breached for personal gain.

For instance, a clerk embezzling funds from an office account falls under BNS 404. This provision ensures legal accountability for breaches of trust, fully aligning with IPC 404.

What changed?

This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 404 to BNS BNS 404.