IPC Section 28: Counterfeit - Meaning, Explanations and BNS Section 2(4)
Section 28 of the Indian Penal Code, 1860 explains when making one thing resemble another amounts to counterfeiting. The corresponding definition is now contained in Section 2(4) of the Bharatiya Nyaya Sanhita, 2023 (BNS).
IPC Section 28 - statutory definition
Section 28 - "Counterfeit". A person is said to "counterfeit" who causes one thing to resemble another thing, intending by means of that resemblance to practise deception, or knowing it to be likely that deception will thereby be practised.
Explanation 1. It is not essential to counterfeiting that the imitation should be exact.
Explanation 2. When a person causes one thing to resemble another thing, and the resemblance is such that a person might be deceived thereby, it shall be presumed, until the contrary is proved, that the person so causing the one thing to resemble the other thing intended by means of that resemblance to practise deception or knew it to be likely that deception would thereby be practised.
Section 28 is a definition, not a stand-alone provision prescribing punishment. Whether an act constitutes a punishable offence depends on the applicable substantive offence and its elements.
Current law: BNS Section 2(4)
The Bharatiya Nyaya Sanhita, 2023 came into force on 1 July 2024 (subject to the notified exception concerning Section 106(2)). Its Section 2(4) contains the definition of "counterfeit" and retains both explanations substantially in the same terms as IPC Section 28.
BNS Section 2(4) states: A person is said to "counterfeit" who causes one thing to resemble another thing, intending by means of that resemblance to practise deception, or knowing it to be likely that deception will thereby be practised.
Explanation 1: The imitation need not be exact. Explanation 2: Where resemblance is such that a person might be deceived, the required intention or knowledge is presumed unless the contrary is proved.
For the authoritative wording, consult the official BNS text on India Code (PDF) or the Bureau of Police Research and Development reference text.
Essential elements of counterfeiting
- Resemblance: One thing is made to look like another thing.
- Intention or knowledge: The person intends to practise deception through that resemblance or knows deception is likely.
- No exact imitation required: Differences in design, size or detail do not automatically exclude counterfeiting.
- Rebuttable presumption: If the resemblance could deceive someone, the law presumes the relevant intention or knowledge unless contrary evidence establishes otherwise.
Understanding the two explanations
Explanation 1 - An imitation need not be perfect
A deceptive copy may fall within the definition even when it differs in minor details from the original. The inquiry concerns its resemblance and the relevant mental element, not whether the reproduction is technically identical.
Explanation 2 - Presumption arising from deceptive resemblance
If a person creates an imitation capable of deceiving someone, the law permits a presumption that the person intended deception or knew deception was likely. This is not an irrebuttable conclusion; the statute expressly allows proof to the contrary.
Illustrative examples
- Imitation currency: Producing notes that resemble genuine banknotes for circulation as genuine may engage the definition and specific offences relating to counterfeit currency.
- Imitation government stamp: Making a stamp resemble an authentic revenue stamp to mislead others may involve counterfeiting and offences concerning government stamps.
- Clearly labelled prop: A theatrical prop visibly marked as a prop, made without deceptive intent and without knowledge that deception is likely, may not satisfy the definition merely because it resembles a genuine article. The actual facts matter.
These examples illustrate the definition; they do not determine criminal liability without examining the relevant offence, evidence and circumstances.
IPC Section 28 and BNS Section 2(4) compared
| Issue | IPC Section 28 | BNS Section 2(4) |
|---|---|---|
| Subject | Definition of "counterfeit" | Definition of "counterfeit" |
| Core test | Deceptive resemblance with intention or knowledge | Same essential test |
| Exact imitation | Not required | Not required |
| Presumption | Rebuttable presumption under Explanation 2 | Rebuttable presumption under Explanation 2 |
| Application | Relevant to offences governed by the former IPC, including saved proceedings | Definition under the current BNS framework |
Does Section 28 itself prescribe punishment?
No. IPC Section 28 and BNS Section 2(4) are interpretative provisions. Punishment arises only where conduct satisfies a separate offence. For example, BNS Section 178 addresses counterfeiting of coins, government stamps, currency-notes and bank-notes, while Sections 179-182 address related conduct. Other statutory regimes may apply to different forms of imitation or deception.
Which law applies after 1 July 2024?
The BNS generally governs offences committed on or after its commencement. The IPC was repealed subject to statutory saving provisions, including BNS Section 358 and applicable principles of repeal and savings. Acts committed before commencement, and pending proceedings, require analysis under the relevant transitional provisions rather than an automatic substitution of BNS sections.
Frequently asked questions
What is the meaning of counterfeit under IPC Section 28?
It means causing one thing to resemble another with an intention to deceive, or knowing that deception is likely through the resemblance.
What is the equivalent provision in the BNS?
The corresponding definition is in BNS Section 2(4).
Must a counterfeit be an exact duplicate?
No. Explanation 1 expressly states that exact imitation is unnecessary.
Is deceptive intention automatically proved by similarity?
No. Explanation 2 creates a rebuttable presumption when resemblance is capable of deceiving a person; evidence to the contrary can be considered.
Is every imitation product a criminal counterfeit?
No. Liability depends on the statutory elements, including the relevant intention or knowledge, and whether a substantive offence applies.
Official legislation and references
- Bharatiya Nyaya Sanhita, 2023 - India Code official PDF
- Ministry of Home Affairs - New Criminal Laws
- BPRD - BNS statutory reference and IPC comparison
Legal information updated for the BNS framework. This article is for general education and does not replace advice based on the facts of a particular case.