● Retained in BNS
Criminal breach of trust committed by a clerk or servant entrusted with property in that capacity carries imprisonment of either description up to 7 years, and fine, under BNS Section 316(4) -- identical to IPC 408 in every respect except the section number. It is a non-bailable, cognizable offence triable by a Magistrate of the First Class.
Section 408 IPC punished the aggravated form of criminal breach of trust committed by a person who, being a clerk or servant or employed as a clerk or servant, and entrusted in that capacity with property or dominion over property, committed criminal breach of trust in respect of it. It carried imprisonment of either description up to seven years, and fine -- higher than the five-year general offence under Section 406, reflecting the breach of an employment-based position of trust.
BNS Section 316 folds the criminal breach of trust cluster into one section, with the definition at sub-section (1) (IPC 405), the general punishment at sub-section (2) (IPC 406), the carrier/wharfinger/warehouse-keeper aggravation at sub-section (3) (IPC 407), and the clerk-or-servant aggravation at sub-section (4). Sub-section (4) reproduces Section 408's offence and its seven-year punishment word for word.
Nothing substantive changed. This is a pure renumbering: IPC 408 becomes BNS 316(4), with no alteration to the offence definition or the punishment.
Imprisonment of either description up to 7 years, and fine..
IPC 408 is non-bailable..
This is a cognizable. offence.
Compoundable with the permission of the court, by the owner of the property in respect of which the breach of trust was committed..
Matters under IPC 408 are tried before the Magistrate of the First Class..
Common defences include the absence of an employer-employee (clerk/servant) relationship at the relevant time -- which would instead attract only the general five-year offence under BNS 316(2) -- absence of dishonest intent (a bona fide accounting dispute or genuine mistake is not criminal breach of trust), and that the property was never actually entrusted to, or under the dominion of, the accused in that capacity.
Summaries are for general information and are not legal advice. For the authoritative bare-act text, see the official Bharatiya Nyaya Sanhita, 2023 and Indian Penal Code, 1860 (full amended text, as it stood before repeal) on India Code, or the Ministry of Home Affairs' new criminal laws page. ← All comparisons