IPC 489E→BNS 182

IPC 489E to BNS 182: Making or using documents resembling currency-notes or bank-notes

Section 489E IPC (1860) replaced by Section 182 BNS (2023)

View IPC Section 489E →View BNS Section 182 →

IPC 489E to BNS 182 at a Glance

Section 489E IPC (Making or using documents resembling currency-notes or bank-notes) is now Section 182 BNS, in force from 1 July 2024. Under the BNS it is bailable and non-cognizable. What changed is set out below.

What Changed From IPC 489E to BNS 182?

Section 489E IPC corresponds to Section 182 BNS. Section 182 BNS raises the maximum fine for making, using, or delivering documents resembling currency-notes or bank-notes from one hundred rupees to three hundred rupees, and raises the fine for refusing to disclose the printer from two hundred rupees to six hundred rupees. The statutory presumption regarding persons named on such documents is preserved without change.

IPC 489E vs BNS 182: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section489E182
OffenceMaking or using documents resembling currency-notes or bank-notesSame
PunishmentNone. The section provides only fine.Same
FineFine which may extend to one hundred rupees for making, using, or delivering resembling documents, and fine which may extend to two hundred rupees for refusal without lawful excuse to disclose the printer.Fine which may extend to three hundred rupees for making, using, or delivering resembling documents, and fine which may extend to six hundred rupees for refusal without lawful excuse to disclose the printer.
BailBailableSame
CognizanceNon-CognizableSame
CompoundableNon-CompoundableSame
Triable ByAny MagistrateSame

IPC 489E and BNS 182: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 489E, IPC 1860

489E. Making or using documents resembling currency-notes or bank-notes.—(1) Whoever makes, or causes to be made, or uses for any purpose whatsoever, or delivers to any person, any document purporting to be, or in any way resembling, or so nearly resembling as to be calculated to deceive, any currency-note or bank-note shall be punished with fine which may extend to one hundred rupees. (2) If any person, whose name appears on a document the making of which is an offence under sub-section (1), refuses, without lawful excuse, to disclose to a police-officer on being so required the name and address of the person by whom it was printed or otherwise made, he shall be punished with fine which may extend to two hundred rupees. (3) Where the name of any person appears on any document in respect of which any person is charged with an offence under sub-section (1) or on any other document used or distributed in connection with that document it may, until the contrary is proved, be presumed that that person caused the document to be made.
BNS 2023 (in force)

Section 182, BNS 2023

(1) Whoever makes, or causes to be made, or uses for any purpose whatsoever, or delivers to any person, any document purporting to be, or in any way resembling, or so nearly resembling as to be calculated to deceive, any currency-note or bank-note shall be punished with fine which may extend to three hundred rupees. (2) If any person, whose name appears on a document the making of which is an offence under sub-section (1), refuses, without lawful excuse, to disclose to a police officer on being so required the name and address of the person by whom it was printed or otherwise made, he shall be punished with fine which may extend to six hundred rupees. (3) Where the name of any person appears on any document in respect of which any person is charged with an offence under sub-section (1) or on any other document used or distributed in connection with that document it may, until the contrary is proved, be presumed that the person caused the document to be made.

Ingredients: IPC 489E vs BNS 182

Under IPC 489E
  1. The accused made, caused to be made, used for any purpose whatsoever, or delivered to any person, any document
  2. The document purported to be, or in any way resembled, or so nearly resembled as to be calculated to deceive, any currency-note or bank-note
  3. For the refusal offence, the name of the accused appeared on a document the making of which constituted an offence under the section
  4. On being so required by a police officer, the accused refused without lawful excuse to disclose the name and address of the person who printed or otherwise made the document
Under BNS 182
  1. Making, causing to be made, using for any purpose whatsoever, or delivering any document purporting to be or resembling any currency-note or bank-note
  2. Refusing without lawful excuse to disclose to a police officer the name and address of the printer of such resembling document
  3. Statutory presumption that a person whose name appears on the document caused the document to be made until the contrary is proved

What IPC 489E to BNS 182 Means for Pending Cases

For Section 489E IPC (now Section 182 BNS): under Section 182 BNS, the substantive definitions of the offences and the evidentiary presumption remain unchanged, but the maximum pecuniary fines are increased threefold to three hundred rupees and six hundred rupees respectively, and any prosecution for an act committed on or after 1 July 2024 must be instituted under Section 182 BNS.

FAQs: IPC 489E to BNS 182

What changed regarding Section 489E IPC under the BNS?▼

Section 182 BNS raises the maximum fines from one hundred rupees to three hundred rupees for making or delivering resembling documents, and from two hundred rupees to six hundred rupees for refusing to disclose the printer. The statutory wording and presumption otherwise remain unchanged.

Where does Section 489E IPC sit in the Bharatiya Nyaya Sanhita?▼

It sits in Section 182 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes and Government Stamps.

Does Section 489E IPC or Section 182 BNS apply to an act done before 1 July 2024?▼

Section 489E 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 489E IPC. Section 182 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 ·