Quick Reference: IPC to BNS Section Mapping for Business

With the transition from the Indian Penal Code (IPC) to the Bharatiya Nyaya Sanhita (BNS) effective July 1, 2024, business persons, advocates, and compliance professionals need a ready reference for the most commonly encountered sections. This guide maps the key IPC provisions to their BNS equivalents, with practical notes on important changes.

Property and Economic Offences

Theft (IPC 378-382 → BNS 303-305): The basic definition of theft remains similar, with the BNS adding clarity on theft of digital assets and electronic data. Punishment remains imprisonment up to three years for simple theft and up to ten years for theft in a dwelling house.

Criminal Misappropriation (IPC 403 → BNS 314): Dishonest misappropriation of property, commonly invoked in business disputes involving conversion of funds or assets. Punishment up to two years or fine or both.

Criminal Breach of Trust (IPC 406-409 → BNS 316): Covers breach of fiduciary relationships including employee-employer, partner-firm, director-company. Enhanced penalties for breaches by bankers, merchants, and public servants.

Cheating (IPC 415-420 → BNS 318-319): Section 318 BNS replaces the widely used IPC 420, with expanded coverage for digital and online fraud. Punishment up to seven years and fine.

Forgery (IPC 463-471 → BNS 336-340): Includes forgery of documents, electronic records, and valuable securities. Important in cases involving forged cheques, contracts, and financial documents.

Offences Against Person

Criminal Intimidation (IPC 503-506 → BNS 351): Threatening a person with injury to person, reputation, or property. Commonly invoked in debt recovery and business dispute contexts.

Defamation (IPC 499-500 → BNS 356): Relevant for reputation management and protection of business goodwill. The BNS retains criminal defamation as an offence.

Procedural Cross-Reference

Remember that procedural matters are now governed by the Bharatiya Nagarik Suraksha Sanhita (BNSS), replacing CrPC, and evidentiary matters by the Bharatiya Sakshya Adhiniyam (BSA), replacing the Indian Evidence Act. Legal practitioners must cross-reference all three new laws when advising clients or preparing cases.