Indian criminal law | Updated October 2026
IPC Section 234: Making or Selling Instruments for Counterfeiting Indian Coin
Former Section 234 of the Indian Penal Code punished the making, repairing or trade of dies and instruments intended to counterfeit Indian coin. The current consolidated provision is Section 181 of the Bharatiya Nyaya Sanhita, 2023 (BNS).
What did IPC Section 234 provide?
Under Section 234, a person who made or mended, participated in making or mending, bought, sold or otherwise disposed of a die or instrument for use in counterfeiting Indian coin committed an offence if the required unlawful purpose, knowledge or reason to believe was present. The section prescribed imprisonment of either description for up to seven years and liability to a fine.
Its focus was not ordinary possession of tools in a lawful trade, but handling tools for the purpose of counterfeiting Indian coins or with knowledge or reason to believe that they were intended for that purpose.
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 a person who makes or mends, participates in making or mending, buys, sells, disposes of or possesses machinery, a die, an instrument or material for use in counterfeiting, or who knows or has reason to believe that it is intended for that use.
The protected items include coins, Government-issued revenue stamps, currency notes and banknotes. BNS Section 181 consolidates subject matter previously spread across IPC Sections 233, 234, 235, 256, 257 and 489D.
Punishment under BNS Section 181
The statutory punishment is imprisonment for life, or imprisonment of either description for a term up to ten years, and liability to a fine. This is more severe than the maximum seven-year imprisonment provided by former IPC Section 234.
Essential ingredients of the offence
- Relevant object: The case concerns machinery, a die, an instrument or material capable of the prohibited use.
- Prohibited conduct: Making, repairing, participating in the process, buying, selling, disposing of or possessing that item.
- Required connection: The item is for use in forging or counterfeiting the specified coin, stamp, note or banknote.
- Mental element: The person acts for that purpose or knows or has reason to believe the item is intended for such use.
Investigators and courts assess the complete evidence, including surrounding circumstances. Mere ownership of a common manufacturing tool does not, without the necessary statutory connection and mental element, establish this offence.
Punishment and criminal procedure
| Issue | Former IPC Section 234 | Current BNS Section 181 |
|---|---|---|
| Subject | Instruments for counterfeiting Indian coin | Machinery, instruments or materials for counterfeiting coins, revenue stamps, currency notes or banknotes |
| Maximum sentence | Up to seven years | Life imprisonment or imprisonment up to ten years |
| Fine | Also liable to fine | Also liable to fine |
| Cognizable | Refer to the applicable former CrPC schedule | Yes |
| Bail | Refer to the applicable former CrPC schedule | Non-bailable |
| Trial court | Refer to the applicable former CrPC schedule | Court of Session |
The present procedural classification follows the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Non-bailable does not mean bail can never be granted; it means bail is subject to the applicable judicial framework rather than being available as of right.
Meaning of coin and counterfeiting
Coin: The explanation to BNS Section 178 refers to the meaning assigned in Section 2 of the Coinage Act, 2011, and includes qualifying metal issued and stamped by a State or Sovereign Power for use as money.
Counterfeiting coin: The explanation to BNS Section 178 includes deceptive alteration of a genuine coin to resemble a different coin and acts such as diminishing its weight or changing its composition or appearance. Section 181 concerns the instruments and materials connected with such conduct, while Section 178 deals with the counterfeiting itself.
Practical illustrations
- Die intended for counterfeit rupees: A person manufactures a coin die knowing it is intended to produce counterfeit Indian coins. Section 181 may apply even before counterfeit coins are circulated.
- Sale with knowledge: A seller knowingly supplies specialised counterfeit-coin tooling to a group engaged in illegal production. The sale may attract Section 181.
- Ordinary industrial equipment: A legitimate workshop possesses a metal press for authorised manufacturing, without the requisite counterfeiting purpose or knowledge. Its mere possession does not automatically satisfy Section 181.
- Currency-note printing material: A person knowingly holds equipment intended to forge currency notes. Section 181 may apply even though former IPC Section 234 specifically concerned Indian coins.
Related legal provisions
- BNS Section 178: Counterfeiting coin, Government stamps, currency notes or banknotes.
- BNS Section 179: Using or trafficking in counterfeit coin, stamps or notes as genuine with the required knowledge.
- BNS Section 180: Possession of counterfeit coin, stamps or notes with the specified knowledge and intention, subject to its statutory explanation.
- BNS Section 181: Making or possessing machinery, instruments and materials intended for counterfeiting.
Official legislation and references
- Bharatiya Nyaya Sanhita, 2023 - official India Code PDF (Sections 178 to 181).
- India Code - official central legislation repository (search for the Indian Penal Code, 1860; Coinage Act, 2011; and Bharatiya Nagarik Suraksha Sanhita, 2023).
- Bureau of Police Research and Development - BNS reference document.
Frequently asked questions
What did IPC Section 234 prohibit?
It punished making, mending, buying, selling or disposing of a die or instrument intended for counterfeiting Indian coin, where the required purpose, knowledge or reason to believe existed.
What is the corresponding BNS provision?
Section 181 of the Bharatiya Nyaya Sanhita, 2023 consolidates offences concerning counterfeiting instruments and materials, including those used for Indian coins.
What was the punishment under IPC Section 234?
Imprisonment of either description for up to seven years and liability to a fine.
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.
Is BNS Section 181 bailable?
No. It is classified as non-bailable in the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023.
Is BNS Section 181 cognizable and which court tries it?
Yes. It is cognizable and triable by a Court of Session.
Is possession of an ordinary metalworking tool automatically a crime?
No. The prosecution must establish the relevant prohibited purpose or the required knowledge or reason to believe that the item is intended for counterfeiting.
Does the old IPC provision still matter?
Yes. The IPC may remain relevant to conduct before 1 July 2024 and to cases subject to transitional and saving provisions.
This page is general legal information, not advice for an individual case. Applicable provisions depend on the date of conduct, facts and statutory saving provisions.