Indian criminal law | Updated October 2026
IPC Section 233 and BNS Section 181: Making or Selling Counterfeiting Instruments
Section 233 of the former Indian Penal Code dealt with making, repairing or trading in dies and instruments intended for counterfeiting coins. The corresponding current provision is Section 181 of the Bharatiya Nyaya Sanhita, 2023 (BNS), which covers a broader range of counterfeiting instruments and materials.
What did IPC Section 233 provide?
Under IPC Section 233, a person who made or mended, participated in making or mending, or bought, sold or disposed of any die or instrument for use in counterfeiting coin, or knowing or having reason to believe that it was intended for such use, was punishable with imprisonment of either description for up to three years and liability to a fine.
The old section focused on dies and instruments used to counterfeit coin. It required a connection between the dealing in the instrument and the intended unlawful counterfeiting. Making or selling ordinary equipment without the necessary purpose or awareness was not, by itself, sufficient.
Current provision: BNS Section 181
Section 181, Bharatiya Nyaya Sanhita, 2023, is titled Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes.
It covers making, mending, participation in making or mending, buying, selling, disposing of or possessing machinery, a die, an instrument or material for use in forging or counterfeiting a coin, government revenue stamp, currency note or banknote, where the statutory purpose, knowledge or reason to believe exists.
Punishment: Imprisonment for life, or imprisonment of either description for a term that may extend to ten years, and liability to a fine. The court determines the sentence according to the applicable law and case facts.
Essential ingredients of the offence
- Relevant article: Machinery, die, instrument or material connected with forging or counterfeiting.
- Prohibited conduct: Making, mending, participating in the process, buying, selling, disposing of or possessing that article.
- Counterfeiting connection: The article is for use in counterfeiting a coin, government revenue stamp, currency note or banknote.
- Required mental element: The person acts for that purpose, or knows or has reason to believe the article is intended for that purpose.
Evidence may include communications, transactions, the characteristics of the machinery, expert examination and surrounding circumstances. Merely possessing commonplace machinery does not automatically prove the offence.
IPC Section 233 and BNS Section 181 compared
| Point | Former IPC Section 233 | Current BNS Section 181 |
|---|---|---|
| Primary subject | Dies or instruments for counterfeiting coin | Machinery, dies, instruments or materials for forging or counterfeiting coins, government revenue stamps, currency notes or banknotes |
| Acts covered | Making, mending, buying, selling or disposing of; participation in making or mending | These acts plus possession |
| Maximum punishment | Three years and fine | Life imprisonment or imprisonment up to ten years, and fine |
| Applicable period | Historical cases, subject to savings | Conduct governed by BNS from 1 July 2024 |
Procedure, arrest and bail
Under the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), an offence under BNS Section 181 is cognizable and non-bailable, and is triable by the Court of Session. Cognizable means police may investigate and, subject to applicable safeguards, arrest without a warrant. Non-bailable does not mean bail is impossible; it means bail is subject to judicial discretion and statutory conditions.
Illustrative situations
- Specialised coin die: A person knowingly manufactures a die specifically ordered for making counterfeit coins. Section 181 may apply even before counterfeit coins are produced.
- Sale with knowledge: A dealer knowingly sells machinery intended for forging banknotes. The provision can apply because it covers such machinery and transactions.
- Ordinary industrial tool: A workshop supplies standard equipment without knowledge, reason to believe or purpose connected to counterfeiting. The equipment alone does not establish all the elements of Section 181.
Related provisions and definitions
BNS Section 178 criminalises counterfeiting coins, government revenue stamps, currency notes or banknotes and includes explanations defining coin and specified forms of counterfeiting. BNS Section 179 addresses knowingly trafficking in or using such forged or counterfeit items as genuine. BNS Section 180 addresses possession of forged or counterfeit items with the specified knowledge and intention. Section 181 deals instead with the equipment and materials used or intended for forging or counterfeiting.
The term coin in the explanation to BNS Section 178 incorporates the meaning under Section 2 of the Coinage Act, 2011 and also covers specified metal issued as money under sovereign authority. The precise legal definition matters when applying the offence.
Official legal sources
- Bharatiya Nyaya Sanhita, 2023 - official India Code text (Sections 178-181)
- India Code - official central legislation portal
- National Crime Records Bureau - BNS statutory chapters
- Bureau of Police Research and Development - BNS reference
Frequently asked questions
What was IPC Section 233?
It punished making, repairing, buying, selling or disposing of a die or instrument intended for counterfeiting coins, with imprisonment up to three years and a fine.
Which BNS section corresponds to IPC 233?
BNS Section 181 covers making, possessing and dealing in instruments or materials for forging or counterfeiting coins, government revenue stamps, currency notes and banknotes.
What is the punishment under BNS Section 181?
Imprisonment for life or imprisonment of either description for up to ten years, and liability to a fine.
Does a counterfeit coin need to be produced for liability?
Section 181 separately criminalises specified conduct involving instruments or materials when the required purpose, knowledge or reason to believe is established; a completed counterfeit coin is not expressly required.
Is possession of an ordinary tool automatically an offence?
No. The prosecution must establish the statutory connection to intended counterfeiting, including the relevant purpose or knowledge or reason to believe.
Does BNS 181 apply to currency-note equipment?
Yes. It expressly covers machinery, dies, instruments and materials for forging or counterfeiting currency notes and banknotes, in addition to coins and government revenue stamps.
Does IPC Section 233 still apply?
The IPC was repealed when the BNS took effect on 1 July 2024. Historical conduct may still be governed by the IPC subject to the applicable repeal, savings and transitional rules.
This article is general legal information, not advice on a particular prosecution. Verify the current statutory text and case-specific procedure before relying on it.