Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes
Section 181 of the Bharatiya Nyaya Sanhita, 2023 deals with making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes. Whoever makes or mends, or performs any part of the process of making or mending, or buys or sells or disposes of, or has in his possession, any machinery, die, or instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging The Act came into force on 01 Jul 2024.
Whoever makes or mends, or performs any part of the process of making or mending, or buys or sells or disposes of, or has in his possession, any machinery, die, or instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging or counterfeiting any coin, stamp issued by Government for the purpose of revenue, currency-note or bank-note, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Section 181, The Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023).
Replaces a provision of the Indian Penal Code
IPC 233 Making or selling instrument for counterfeiting coin Close, with changes 71%
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
How this offence is classified
From the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023, which classifies every offence under the Sanhita. Cognizable means a police officer may arrest without warrant; bailable means bail is a matter of right rather than of the court's discretion.
| Offence | Punishment | Cognizable | Bailable | Triable by |
|---|---|---|---|---|
| Making, buying, selling or possessing machinery, instrument or material for forging or counterfeiting coins, Government stamp, currency-notes or bank-notes. | Imprisonment for life, or imprisonment for 10 years and fine. | Cognizable. | Non-bailable. | Court of Session. |
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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K. Hashim vs State of Tamil Nadu
Decided under Indian Penal Code 489D, which this section replaces. The court did not have this Act before it.
Court's Decision & Legal Precedent
In criminal conspiracy cases involving counterfeiting of currency notes, the evidence of accomplices (approvers) is admissible under Section 10 of the Indian Evidence Act and can form basis of conviction if credible and cogent, provided it is corroborated in material particulars as required by Section 114(b) Evidence Act as a matter of prudence. Such corroboration need not be direct evidence of the crime but can be circumstantial evidence of the accused's connection with the crime. The definition of 'counterfeiting' under Section 28 IPC is wide and covers causing one thing to resemble another with intention or knowledge of deception without requiring exact reproduction, and Explanation 2 creates rebuttable presumption of counterfeiting intent when resemblance is such that person might be deceived. Sections 489A, 489C and 489D IPC apply to foreign currency including US dollars and cover possession of materials and instruments for counterfeiting process.
On this section: Making or possessing instruments or materials for counterfeiting - covers machinery, instruments or materials for counterfeiting; punishment up to 10 years imprisonment
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 181
What have the courts held on Section 181 of the Bharatiya Nyaya Sanhita?
K. Hashim vs State of Tamil Nadu (17 Nov 2004) is the leading judgment on this section among those set out below, though it was decided under IPC 489D, which this section replaced -- the court never mentioned this Act: Making or possessing instruments or materials for counterfeiting - covers machinery, instruments or materials for counterfeiting; punishment up to 10 years imprisonment.
Is Section 181 of the Bharatiya Nyaya Sanhita bailable?
Non-bailable, under the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023.
Is Section 181 of the Bharatiya Nyaya Sanhita cognizable?
Cognizable. "Cognizable" means a police officer may arrest without warrant; "non-cognizable" that they may not. An offence under this section is triable by Court of Session.
How do I find court cases under Section 181 of the Bharatiya Nyaya Sanhita?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: BNS 181, section 181 BNS, section 181 of the Bharatiya Nyaya Sanhita. People searching for it also type bns 181(1) and bns 181 182 in hindi. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with K. Hashim vs State of Tamil Nadu (17 Nov 2004).
What should I read with Section 181 of the Bharatiya Nyaya Sanhita, and has it changed?
1 other provision in this corpus refers back to it. It carries forward IPC 233 (Making or selling instrument for counterfeiting coin), so the judgments decided under that provision are the case law on this one.
When did Section 181 of the Bharatiya Nyaya Sanhita come into force?
Section 181 of the Bharatiya Nyaya Sanhita, cited as BNS 181, came into force on 01 Jul 2024, having been enacted on 25 Dec 2023. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions2199 words
- 356. Defamation1543 words
- 335. Making a false document1318 words
- 101. Murder1177 words
- 303. Theft1104 words
- 3. General explanations858 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.