IPC Section 489E and BNS Section 182: Documents Resembling Currency Notes
Making, using or delivering documents that resemble currency-notes or bank-notes can attract a statutory fine. The earlier provision was Section 489E of the Indian Penal Code, 1860 (IPC). The corresponding provision in force since 1 July 2024 is Section 182 of the Bharatiya Nyaya Sanhita, 2023 (BNS).
Current provision: Section 182, BNS 2023.
Former provision: Section 489E, IPC 1860.
Section 182(1): Fine up to Rs. 300.
Section 182(2): Fine up to Rs. 600.
Classification: Non-cognizable and bailable; triable by any Magistrate.
What does BNS Section 182 mean?
Section 182(1) applies to a person who makes, causes to be made, uses for any purpose or delivers a document purporting to be a currency-note or bank-note, or resembling one in a manner covered by the section, including a resemblance calculated to deceive. The prescribed punishment is a fine up to Rs. 300.
Section 182(2) applies where the name of a person appears on a document whose making is an offence under subsection (1), and that person, without lawful excuse, refuses a police officer's requirement to disclose the name and address of the person who printed or otherwise made it. The fine may extend to Rs. 600.
Section 182(3) creates a rebuttable presumption: when a person's name appears on the document in question or on another document used or distributed in connection with it, the person may be presumed to have caused the document to be made until the contrary is proved.
For authoritative wording, consult the Bharatiya Nyaya Sanhita, 2023 (India Code) or the official NCRB BNS section text.
Earlier law: Section 489E of the Indian Penal Code
IPC Section 489E addressed making or using documents resembling currency-notes or bank-notes. Under IPC Section 489E(1), the maximum fine was Rs. 100. Under IPC Section 489E(2), refusal without lawful excuse to identify the printer or maker in the specified circumstances attracted a fine up to Rs. 200. The former Section 489E(3) also contained a rebuttable presumption relating to a person's name appearing on a relevant document.
The uploaded earlier article reproduced subsection (1) twice; this updated account includes the other statutory subsections rather than repeating that text.
Essential ingredients of the offence
- A relevant document: It purports to be, resembles, or is sufficiently similar to a currency-note or bank-note to fall within Section 182(1).
- A prohibited act: Making, causing to be made, using for any purpose or delivering such a document.
- For subsection (2): The person's name appears on a document covered by subsection (1), a police officer requires the printer's or maker's name and address, and the person refuses without lawful excuse.
- For subsection (3): The name on a connected document may support the statutory presumption, subject to rebuttal.
Whether a particular design or document comes within the statutory language depends on its appearance, context and the evidence. Section 182 is distinct from offences involving forged or counterfeit currency passed as genuine.
Punishment and classification
| Provision | Subject | Maximum fine | Procedure |
|---|---|---|---|
| BNS 182(1) | Making, using or delivering documents resembling currency-notes or bank-notes | Rs. 300 | Non-cognizable; bailable; any Magistrate |
| BNS 182(2) | Refusal without lawful excuse to disclose maker's name and address | Rs. 600 | Non-cognizable; bailable; any Magistrate |
| BNS 182(3) | Rebuttable presumption regarding the person named on the document | No separate fine prescribed in this subsection | Evidentiary rule |
The procedural classification follows the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Applicable local amendments and facts should be checked.
Illustrative situations
- Promotional voucher: A promotional slip printed to look almost identical to a currency note may require assessment under Section 182(1), even if described as advertising.
- Novelty document: A clearly distinct novelty design is not automatically an offence; its actual resemblance and circumstances matter.
- Printer information: If a person's name appears on a prohibited document and that person refuses without lawful excuse to provide the maker's details when lawfully required by a police officer, Section 182(2) may apply.
Related currency counterfeiting provisions
BNS Section 178: Counterfeiting coin, Government stamp, currency-notes or bank-notes (formerly including IPC Section 489A).
BNS Section 179: Using as genuine forged or counterfeit coin, Government stamp, currency-notes or bank-notes (formerly including IPC Section 489B).
BNS Section 180: Possession of forged or counterfeit coin, Government stamp, currency-notes or bank-notes (formerly including IPC Section 489C).
BNS Section 181: Making or possessing instruments or materials for counterfeiting (formerly including IPC Section 489D).
These provisions involve different acts and penalties; Section 182 should not be confused with the more serious offences concerning counterfeit currency itself.
Which law applies to an earlier incident?
The BNS came into force on 1 July 2024. The IPC repeal and savings provisions, including Section 358 BNS, must be considered for conduct occurring before commencement. The date of the alleged act and the applicable transitional law determine the appropriate statutory reference.
Frequently asked questions
Which BNS section corresponds to IPC Section 489E?
Section 182 of the Bharatiya Nyaya Sanhita, 2023, corresponds to IPC Section 489E.
What is the fine under BNS Section 182(1)?
A fine of up to Rs. 300 for making, causing to be made, using or delivering a document resembling a currency-note or bank-note within the statutory description.
What is the punishment under BNS Section 182(2)?
A fine of up to Rs. 600 for refusal without lawful excuse to disclose the printer or maker name and address to a police officer when required under the section.
Is BNS Section 182 bailable?
The offences under subsections (1) and (2) are classified as non-cognizable and bailable, triable by any Magistrate, under the First Schedule to the BNSS.
Does Section 182 require proof that a fake note was passed as genuine?
No. Section 182 concerns documents resembling currency-notes or bank-notes and does not require proof that counterfeit currency was actually passed as genuine.
What does the presumption under Section 182(3) mean?
The person named on a relevant document may be presumed to have caused its making until contrary evidence is produced.
Official legal references
- India Code: Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023)
- NCRB: BNS provisions, including Section 182
- NCRB: BNSS First Schedule and classification
- NCRB: IPC to BNS section correspondence
- Reserve Bank of India: Currency information
This article provides general legal information and is not a substitute for advice based on the facts of a particular matter.