IPC 234→BNS 181

IPC 234 to BNS 181: Making or selling instrument for counterfeiting Indian coin

Section 234 IPC (1860) replaced by Section 181 BNS (2023)

View IPC Section 234 →View BNS Section 181 →

IPC 234 to BNS 181 at a Glance

Section 234 IPC (Making or selling instrument for counterfeiting Indian coin) is now Section 181 BNS, in force from 1 July 2024. Under the BNS it is non-bailable and cognizable. What changed is set out below.

What Changed From IPC 234 to BNS 181?

Section 234 IPC is merged into Section 181 BNS, which consolidates tools and materials for counterfeiting coin, Government stamps, currency-notes, and bank-notes into a single offence. The BNS removes the separate category of Indian coin, so all coining instruments are governed by the same rule. Section 181 BNS adds possession, machinery, and materials, and increases the maximum term of imprisonment from seven years under Section 234 IPC to imprisonment for life, or imprisonment for up to ten years, and fine.

IPC 234 vs BNS 181: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section234181
OffenceMaking or selling instrument for counterfeiting Indian coinSame
PunishmentImprisonment of either description for a term which may extend to seven years.Imprisonment of either description for up to seven years under Section 234 IPC. Section 181 BNS provides imprisonment for life, or imprisonment of either description for up to ten years.
FineThe offender shall also be liable to fine.Liable to fine under Section 234 IPC, and also liable to fine under Section 181 BNS.
BailNon-BailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByCourt of SessionSame

IPC 234 and BNS 181: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 234, IPC 1860

234. Making or selling instrument for counterfeiting Indian coin.—Whoever makes or mends, or performs any part of the process of making or mending or buys, sells or disposes of, any die or instrument, for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting Indian coin, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
BNS 2023 (in force)

Section 181, BNS 2023

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.

Ingredients: IPC 234 vs BNS 181

Under IPC 234
  1. Making, mending, or performing any part of the process of making or mending any die or instrument
  2. Buying, selling, or disposing of any die or instrument
  3. Doing so for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for counterfeiting Indian coin
Under BNS 181
  1. Making, mending, performing any part of the process of making or mending, buying, selling, disposing of, or having in possession
  2. Any machinery, die, instrument, or material
  3. Purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging or counterfeiting any coin, Government stamp, currency-note, or bank-note
  4. Punishment of imprisonment for life, or imprisonment of either description for up to ten years, and liability to fine

What IPC 234 to BNS 181 Means for Pending Cases

For Section 234 IPC (now Section 181 BNS): for an act done after the BNS came into force, making or dealing in instruments for counterfeiting coin is charged under Section 181 BNS, which omits the separate Indian coin category, adds possession and materials, and increases the maximum term of imprisonment from seven years to imprisonment for life or up to ten years with fine.

FAQs: IPC 234 to BNS 181

What changed when Section 234 IPC became Section 181 BNS?▼

Section 181 BNS merges Section 234 IPC into a unified offence for coin, Government stamps, and currency. The separate category of Indian coin is removed, and possession, machinery, and materials are added. The maximum punishment rises from seven years under Section 234 IPC to imprisonment for life or up to ten years under Section 181 BNS, and fine.

Where does Section 234 IPC sit in the BNS?▼

In Section 181 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 234 IPC or Section 181 BNS apply to an act done before 1 July 2024?▼

Section 234 IPC. Section 358 BNS repealed the IPC from 1 July 2024 but saves any liability already incurred under it, so an act done before that date is still dealt with under Section 234 IPC. Section 181 BNS governs acts done on or after 1 July 2024.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Penal Code, 1860 · Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·