Indian criminal law | Updated 29 October 2026

IPC Section 199: False Statement in a Declaration | BNS Section 236

Section 199 of the Indian Penal Code, 1860 (IPC) dealt with a knowingly false statement in a declaration which the law permits a court, public servant or another person to receive as evidence. Its corresponding current provision is Section 236 of the Bharatiya Nyaya Sanhita, 2023 (BNS).

Key point: The declaration must be legally receivable as evidence, the falsehood must concern a material point, and the maker must know or believe the statement is false or not believe it to be true. The punishment follows the rules for giving false evidence.

1. Current law: BNS Section 236

Section 236 - False statement made in declaration which is by law receivable as evidence: A person makes or subscribes a declaration that a Court of Justice, public servant or other person is bound or authorised by law to receive as evidence of a fact. If the person makes a statement in that declaration which is false, knows or believes it to be false or does not believe it to be true, and the statement concerns a point material to the purpose for which the declaration is made or used, the person is punishable as if they gave false evidence.

The BNS generally came into force on 1 July 2024. IPC Section 199 may still be relevant to earlier conduct, subject to applicable saving and transitional provisions. The underlying wording and legal principle are substantially retained in BNS Section 236.

2. Essential ingredients of the offence

  1. Declaration: The accused made or subscribed the declaration.
  2. Legal evidentiary status: A court, public servant or other person is legally bound or authorised to receive the declaration as evidence of a fact.
  3. False statement: The declaration contains a statement that is false.
  4. Knowledge or belief: The maker knows or believes the statement is false, or does not believe it to be true.
  5. Materiality: The false statement concerns a point material to the object for which the declaration is made or used.

A clerical error, an immaterial inaccuracy or an honestly believed statement does not automatically establish this offence. The prosecution must establish the statutory elements on the evidence.

3. Punishment under BNS Sections 236 and 229

Section 236 does not set out a separate imprisonment term. It provides that the person is punished in the same manner as if they gave false evidence. The general punishment provision is BNS Section 229, applied according to the circumstances of the case.

Relevant provisionContextGeneral punishment
BNS 229(1)False evidence in a judicial proceedingImprisonment of either description up to 7 years and fine up to Rs. 10,000
BNS 229(2)False evidence in other casesImprisonment of either description up to 3 years and fine up to Rs. 5,000
BNS 236Knowingly false material statement in a legally receivable declarationPunished as for giving false evidence, according to the applicable circumstances

The correct category depends on the nature and legal setting of the declaration. It should not be assumed that every affidavit or statutory declaration automatically belongs to the judicial-proceeding category.

4. Meaning of a declaration legally receivable as evidence

A declaration in this provision is a statement formally made or subscribed by a person which a court or another legally designated recipient is bound or authorised to accept as evidence of a fact. Examples may include a sworn affidavit submitted under applicable procedure or a declaration required under a particular statute. The governing law must be checked to determine whether the document has the required evidentiary status.

Material point means a fact significant to the purpose for which the declaration is made or used. A false statement unrelated to that purpose does not, by itself, satisfy the statutory materiality requirement.

5. Practical illustrations

These examples illustrate the legal elements; liability depends on the precise document, statutory framework and evidence.

Earlier IPC sectionCurrent BNS sectionSubject
191227Giving false evidence
192228Fabricating false evidence
193229Punishment for false evidence
197234Issuing or signing false certificate
198235Using a false certificate as genuine
199236False statement in declaration receivable as evidence
200237Using such a declaration as true knowing it to be false

Distinction from BNS Section 237: Section 236 concerns making or subscribing the materially false declaration. Section 237 addresses corruptly using or attempting to use such a declaration as true while knowing it to be materially false. The relevant acts and knowledge must be separately assessed.

7. Complaint and court procedure

BNSS Section 215(1)(b) contains restrictions on courts taking cognizance of specified false-evidence offences committed in or in relation to proceedings in a court, ordinarily requiring a written complaint by the concerned court or a legally authorised officer or superior court. BNSS Section 379 provides a procedure for court complaints in covered cases.

The application of these provisions is fact-specific. A private complaint, police report or court complaint cannot be treated as universally appropriate without examining the alleged offence, where it occurred and the statutory restrictions.

8. Frequently asked questions

Which BNS section replaces IPC Section 199?

BNS Section 236 deals with false statements made in declarations that are legally receivable as evidence.

Does every inaccurate declaration constitute this offence?

No. The statement must be false on a material point, the maker must have the specified knowledge or belief about its falsity, and the declaration must be legally receivable as evidence.

What punishment applies under BNS Section 236?

The offender is punished in the same manner as for giving false evidence. BNS Section 229 generally distinguishes judicial proceedings, carrying up to seven years and a fine up to Rs. 10,000, from other cases, carrying up to three years and a fine up to Rs. 5,000.

Can an affidavit be covered?

A sworn affidavit may be covered when it is a declaration that the relevant court or public authority is authorised or bound by law to receive as evidence and all other statutory ingredients are satisfied.

Is a court complaint required in every case?

No. BNSS Section 215 restricts cognizance for specified offences committed in or in relation to court proceedings; whether that procedure applies depends on the particular facts and forum.

9. Official legislative sources

Disclaimer: This article provides general legal information. The applicable statute and procedure depend on the date and facts of the alleged act.