Bharatiya Nyaya Sanhita, 2023 — Section 182

Making or Using Documents Resembling Currency-Notes or Bank-Notes

Section 182 punishes making, causing to be made, using, or delivering to any person, any document purporting to be, or resembling, or so nearly resembling as to be calculated to deceive, any currency-note or bank-note, with fine up to three hundred rupees. It also punishes refusal to disclose the printer's identity, and sets out a presumption of authorship where a person's name appears on such a document.

Please note: This page reflects our understanding of the law as of the date it was last reviewed. Parliament, the State Legislatures, and the courts continue to amend and interpret this law, and this page may not yet reflect the most recent change. Please verify the current text of the law independently, and consult a licensed advocate for advice on your own matter, before relying on this page.

Corresponding Provision Under Prior Law

Verified against the National Crime Records Bureau's official BNS–IPC concordance (Sankalan Portal), which maps Section 182 to old IPC Section 489E (marked "(Change)" in the concordance), and cross-checked directly against the bare text of both Acts.

BNS section	IPC, 1860 equivalent	Category
182	489E	Substantively changed

Substantively changed: Old IPC Section 489E capped the fine under sub-section (1) at "one hundred rupees" and under sub-section (2) at "two hundred rupees." Section 182 raises these caps to "three hundred rupees" and "six hundred rupees" respectively. Sub-section (3), the presumption-of-authorship clause, is otherwise textually identical between the two Acts.

Quick Reference

Per the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023: sub-section (1) (making or using documents resembling currency-notes or bank-notes) — fine of 300 rupees; non-cognizable, bailable, triable by any Magistrate; sub-section (2) (on refusal to disclose the name and address of the printer) — fine of 600 rupees; non-cognizable, bailable, triable by any Magistrate. Sub-section (3) creates a rebuttable presumption and has no separate row in the First Schedule. Not compoundable: Section 182 appears in neither compounding table of Section 359 of the Bharatiya Nagarik Suraksha Sanhita, 2023. In the First Schedule, “any Magistrate” does not include Executive Magistrates (Explanatory Note (2)).

Statutory Text (Verbatim)

(1) Whoever makes, or causes to be made, or uses for any purpose whatsoever, or delivers to any person, any document purporting to be, or in any way resembling, or so nearly resembling as to be calculated to deceive, any currency-note or bank-note shall be punished with fine which may extend to three hundred rupees.

(2) If any person, whose name appears on a document the making of which is an offence under sub-section (1), refuses, without lawful excuse, to disclose to a police officer on being so required the name and address of the person by whom it was printed or otherwise made, he shall be punished with fine which may extend to six hundred rupees.

(3) Where the name of any person appears on any document in respect of which any person is charged with an offence under sub-section (1) or on any other document used or distributed in connection with that document it may, until the contrary is proved, be presumed that the person caused the document to be made.

Source: Bharatiya Nyaya Sanhita, 2023 (Act No. 45 of 2023), as published in the Gazette of India Extraordinary.

Explanation & Illustration (Lexovia's Commentary — Not Statutory Text)

Sub-section (1) — making or using a document resembling a currency-note or bank-note

Explanation (Lexovia's Commentary)

This sub-section punishes even a low-level "novelty" or promotional item that resembles genuine currency closely enough to be calculated to deceive, regardless of the maker's purpose, at a comparatively modest fine.

Illustration (Lexovia's Own Example)

A print shop produces stage-prop notes for a film shoot that closely resemble real currency-notes in size, color, and design, enough to be calculated to deceive. This falls within sub-section (1).

Sub-section (2) — refusal to disclose the printer's identity

Explanation (Lexovia's Commentary)

Where a person whose name appears on such a document is asked by a police officer to disclose who printed or otherwise made it, refusing without lawful excuse is a separate, higher-fined offence.

Illustration (Lexovia's Own Example)

A police officer asks the named person on such a document to reveal the printer's details, and the person refuses without any lawful excuse. This falls within sub-section (2).

Sub-section (3) — presumption of authorship

Explanation (Lexovia's Commentary)

Where a person's name appears on a document that is the subject of a charge under sub-section (1), or on any other document used or distributed alongside it, it may be presumed, until the contrary is proved, that the person caused the document to be made — shifting the burden onto that person to rebut the presumption.

Illustration (Lexovia's Own Example)

A pamphlet distributed alongside the currency-resembling document bears a person's name as publisher. Unless that person proves otherwise, it may be presumed they caused the document to be made.

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Related / Cross-Referenced Sections

FAQs

Is this section the same as counterfeiting currency under Section 178?

No. Section 178 covers actual counterfeiting with intent to pass the item off as genuine. Section 182 covers documents that merely resemble currency-notes or bank-notes, such as novelty or prop items, and carries a much lower fine.

What happens if I refuse to tell police who printed such a document?

If your name appears on the document and you refuse, without lawful excuse, to disclose the printer's name and address when a police officer asks, you can be separately fined up to six hundred rupees under sub-section (2).

What is the maximum fine under sub-section (1)?

Three hundred rupees, raised from the old law's one hundred rupees.