"Counterfeit"
Section 28 of the Indian Penal Code, 1860 deals with "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. The Act came into force on 01 Jan 1862. Repealed by section 358 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) with effect from 1 July 2024, but conduct before that date is still charged, tried and appealed under it.
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, The Indian Penal Code, 1860 (Act 45 of 1860).
Now in the Bharatiya Nyaya Sanhita
BNS 2 Definitions Close, with changes 70%
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 The repealed enactment still governs what happened while it was in force.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.
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
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: Definition of 'counterfeiting' - causing one thing to resemble another with intention or knowledge of deception; Explanation 2 creates rebuttable presumption of counterfeiting intent when resemblance is such that person might be deceived
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Anilbhai Nayaka vs Union Of India
Court's Decision & Legal Precedent
Even though Section 37 of the NDPS Act (twin test for bail) may not strictly apply to controlled substances as opposed to narcotic drugs, the non-applicability of this section does not automatically entitle an accused to bail. Courts retain discretion to refuse bail in controlled substance cases based on: (1) seizure of huge quantity of controlled substance with potential for manufacturing narcotic drugs, (2) presence of incriminating material establishing active participation in drug trafficking, (3) likelihood of accused absconding or becoming unavailable for trial, particularly when accused are non-residents of the trial jurisdiction, and (4) transnational/international aspects of the drug trafficking operation. The burden remains on the accused to satisfy the court that bail should be granted, and in cases involving serious drug trafficking with international linkage, courts should exercise caution in granting bail.
On this section: Abetment. Respondent argued that accused are liable for abetment and criminal conspiracy in manufacturing of narcotic substance (Methamphetamine).
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 28
What have the courts held on Section 28 of the Indian Penal Code?
K. Hashim vs State of Tamil Nadu (17 Nov 2004) is the leading judgment on this section among those set out below: Definition of 'counterfeiting' - causing one thing to resemble another with intention or knowledge of deception; Explanation 2 creates rebuttable presumption of counterfeiting intent when resemblance is such that person might be deceived. Another 1 judgment on this section is set out below, 1 of them from the Supreme Court. They run from 2004 to 2025.
How do I find court cases under Section 28 of the Indian Penal Code?
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: IPC 28, section 28 IPC, section 28 of the Indian Penal Code. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with K. Hashim vs State of Tamil Nadu (17 Nov 2004).
What should I read with Section 28 of the Indian Penal Code, and has it changed?
3 other provisions in this corpus refer back to it. For anything done on or after 1 July 2024 the provision to read is BNS 2 (Definitions), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 28 of the Indian Penal Code come into force?
Section 28 of the Indian Penal Code, cited as IPC 28, came into force on 01 Jan 1862, having been enacted on 06 Oct 1860. It is no longer in force.
Other sections of this Act
- 499. Defamation1512 words
- 464. Making a false document1223 words
- 300. Murder1172 words
- 378. Theft980 words
- 108. Abettor745 words
- 403. Dishonest misappropriation of property727 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. Recovered from the consolidated text published by India Code (item 7b7d4fe6-206b-4e33-81f1-b98b018acaf6). This page is not a substitute for legal advice.