IPC 235 to BNS 181: Possession of instrument or material for the purpose of using the same for counterfeiting coin

Section 235 IPC (1860) replaced by Section 181 BNS (2023)

View IPC Section 235 →View BNS Section 181 →

IPC 235 to BNS 181 at a Glance

Section 235 IPC (Possession of instrument or material for the purpose of using the same for counterfeiting 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 235 to BNS 181?

Section 235 IPC is merged into Section 181 BNS, which consolidates making, mending, buying, selling, disposing of, and possessing machinery, dies, instruments, or materials for forging or counterfeiting coin, Government stamps, currency-notes, and bank-notes. The separate classification of Indian coin is omitted in Section 181 BNS. The punishment changes from three years for coin and ten years for Indian coin under Section 235 IPC to imprisonment for life, or imprisonment for up to ten years, and fine under Section 181 BNS.

IPC 235 vs BNS 181: Comparison Table

Aspect	IPC 1860 (repealed)	BNS 2023 (in force)
Section	235	181
Offence	Possession of instrument or material for the purpose of using the same for counterfeiting coin	Same
Punishment	Imprisonment of either description for a term which may extend to three years. If the coin to be counterfeited is Indian coin, imprisonment of either description for a term which may extend to ten years.	Imprisonment of either description for up to three years under Section 235 IPC, or up to ten years if Indian coin. Section 181 BNS provides imprisonment for life, or imprisonment of either description for up to ten years.
Fine	The offender shall also be liable to fine in either case.	Liable to fine under Section 235 IPC, and also liable to fine under Section 181 BNS.
Bail	Non-Bailable	Same
Cognizance	Cognizable	Same
Compoundable	Non-Compoundable	Same
Triable By	Magistrate of the first class for coin; Court of Session if Indian coin	Same

IPC 235 and BNS 181: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 235, IPC 1860

235. Possession of instrument or material for the purpose of using the same for counterfeiting coin.—Whoever is in possession of any instrument or material, for the purpose of using the same for counterfeiting coin, or knowing or having reason to believe that the same is intended to be used for that purpose, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine; if Indian coin.—and if the coin to be counterfeited is Indian coin, shall be punished with imprisonment of either description for a term which may extend to ten 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 235 vs BNS 181

Under IPC 235

Possession of any instrument or material
Holding such possession for the purpose of using the instrument or material for counterfeiting coin, or knowing or having reason to believe that it is intended to be used for that purpose

Under BNS 181

Making, mending, performing any part of the process of making or mending, buying, selling, disposing of, or having in possession
Any machinery, die, instrument, or material
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
Punishment of imprisonment for life, or imprisonment of either description for up to ten years, and liability to fine

What IPC 235 to BNS 181 Means for Pending Cases

For Section 235 IPC (now Section 181 BNS): for an act done after the BNS came into force, possession of coining instruments or materials is charged under Section 181 BNS, which removes the separate Indian coin category and sets the maximum punishment at imprisonment for life or up to ten years with fine.

FAQs: IPC 235 to BNS 181

What changed when Section 235 IPC became Section 181 BNS?▼

Section 181 BNS unifies possession of coining materials with making and trading in such tools across coin, Government stamps, and currency. The separate category for Indian coin is deleted. The punishment shifts from three years or ten years under Section 235 IPC to imprisonment for life or up to ten years under Section 181 BNS, and fine.

Where does Section 235 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 235 IPC or Section 181 BNS apply to an act done before 1 July 2024?▼

Section 235 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 235 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 ·