Indian criminal law | IPC to BNS update
IPC Section 249: Altering the Appearance of an Indian Coin
Section 249 of the Indian Penal Code, 1860 punished intentionally altering the appearance of an Indian coin so it could pass as a coin of a different description. The corresponding subject is now addressed under Section 178 of the Bharatiya Nyaya Sanhita, 2023 (BNS).
What did IPC Section 249 provide?
The former provision applied when a person performed an operation on an Indian coin that changed its appearance, intending that the coin should pass as a coin of a different description. It prescribed imprisonment of either description for up to seven years and liability to a fine.
Its essential elements were (1) an Indian coin, (2) an operation altering its appearance, and (3) the specific intention that it be accepted as a coin of another description. Mere accidental damage or innocent alteration, without that intention, was not enough under the wording of this section.
Current law: BNS Section 178
Section 178, BNS is titled Counterfeiting coin, Government stamps, currency-notes or bank-notes. It criminalises counterfeiting, or knowingly carrying out any part of the counterfeiting process, in relation to these items.
Explanation (4) specifies that a person counterfeits a coin where, intending to practise deception or knowing deception is likely, the person causes a genuine coin to appear like a different coin. Explanation (5) clarifies that counterfeiting coin includes diminishing its weight or altering its composition or appearance. These explanations are particularly relevant to conduct formerly described in IPC Section 249.
Punishment under BNS Section 178: imprisonment for life, or imprisonment of either description for a term up to ten years, and liability to a fine. This is the penalty stated for the offence under Section 178; whether particular conduct satisfies that provision depends on its facts and the required elements.
Meaning of important legal expressions
Indian coin under the former IPC
IPC Section 249 specifically referred to an Indian coin, reflecting the earlier distinction between general coin offences and offences involving Indian coin.
Coin under the BNS
Section 178, Explanation (2), BNS adopts the meaning of coin in Section 2 of the Coinage Act, 2011 and also includes metal stamped and issued as money by or under the authority of a State or Sovereign Power and intended for use as money. The BNS provision does not preserve the same separate Indian-coin penalty category found in IPC Section 249.
Alteration with deceptive intent
Changing the look of a coin is not automatically the same as criminal counterfeiting. Under Explanation (4), an important question is whether the person intended deception or knew that deception was likely when causing a genuine coin to resemble another coin.
IPC Section 249 and BNS Section 178: comparison
| Issue | Former IPC Section 249 | Current BNS Section 178 |
|---|---|---|
| Subject | Altering the appearance of an Indian coin so it passes as a different description of coin | Counterfeiting coin, Government stamps, currency-notes and bank-notes; explanations include deceptive coin alteration |
| Relevant intent | Intention that the altered Indian coin pass as a coin of a different description | Counterfeiting or knowingly participating in counterfeiting; Explanation (4) addresses intention to deceive or knowledge that deception is likely |
| Punishment | Up to seven years' imprisonment and fine | Life imprisonment or up to ten years' imprisonment and fine |
| Application | Relevant to conduct governed by the IPC before 1 July 2024 | Generally applicable to conduct from 1 July 2024 onward |
Practical example
Suppose a person deliberately modifies the markings of a genuine coin to make it resemble a coin of higher denomination, intending others to accept it as that denomination. Such conduct illustrates the type of deceptive alteration previously targeted by IPC Section 249 and now addressed by the coin-counterfeiting explanations in BNS Section 178. Actual liability requires proof of the relevant statutory ingredients.
Related provisions
BNS Section 179 concerns dealing in or using forged or counterfeit coin, Government stamps, currency-notes or bank-notes as genuine, with the prescribed knowledge or reason to believe. BNS Section 180 concerns possession of such counterfeit items with the required knowledge or belief and intention of genuine use, subject to its lawful-source explanation. These are separate offences from making or altering a coin under Section 178.
Official legislation and further reading
- Bharatiya Nyaya Sanhita, 2023 - official India Code PDF (see Chapter X, Sections 178-180).
- BNS Section 178 - official Government of India statutory text.
- Indian Penal Code, 1860 - sections and overview.
Frequently asked questions
Is IPC Section 249 still the current offence provision?
No. The IPC was replaced for new offences by the BNS from 1 July 2024. IPC Section 249 remains important for understanding earlier conduct and proceedings to which the former law applies.
Which BNS section covers alteration of a coin's appearance?
Section 178, particularly Explanations (4) and (5), addresses deceptive alteration of the appearance of a coin as counterfeiting.
What was the punishment under IPC Section 249?
Imprisonment of either description for up to seven years and liability to a fine.
Does every damaged or altered coin constitute counterfeiting?
No. The relevant criminal elements, including deceptive intention or knowledge where required, must be established. Ordinary damage alone does not establish the offence.
Legal information updated 30 October 2026. This article is for general information; the applicable statute, date of conduct and case facts must be checked before legal action.