The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 171I — confirm the corresponding provision (savings: Section 358, BNS 2023).
Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five hundred rupees.] CLASSIFICATION OF OFFENCE Punishment--Fine of 500 rupees--Non-cognizable--Bailable--Triable by Magistrate of the first class--Non-compoundable.