Section 171-I of the Indian Penal Code 1860 is about Failure to keep election accounts. It is under CHAPTER IXA (OF OFFENCESRELATING TO ELECTIONS) of the Code.
Failure to keep election accounts
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.]
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