Section 28 IPC: “Counterfeit”

Indian Penal Code, 1860

Section 28 IPC at a Glance

Section 28 IPC defines the term “Counterfeit”. From 1 July 2024 it is replaced by Section 2(4) BNS.

Punishment

None. Section 28 IPC creates no offence.

BNS Equivalent

Section 2(4) →

Section 28 IPC Bare Act Text

28. “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.

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.

Source: Section 28, Indian Penal Code, 1860

Section 28 IPC in Simple Words

Section 28 of the Indian Penal Code (IPC) defines the word counterfeit. A person counterfeits 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 says the imitation need not be exact. Explanation 2 presumes the intention or knowledge where the resemblance is such that a person might be deceived, until the contrary is proved.

The section creates no offence and sets no punishment; it fixes the meaning of a word used in other sections.

Ingredients of Section 28 IPC

  • Causing 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 imitation need not be exact
  • Where the resemblance is such that a person might be deceived, the intention or knowledge is presumed until the contrary is proved

Punishment Under Section 28 IPC

Imprisonment

None. Section 28 IPC creates no offence.

Fine

None.

Section 28 IPC is a definition. It has no entry in the First Schedule to the CrPC.

Example of Section 28 IPC

In 2019 in Surat, Devendra cast brass coins that closely resembled genuine five-rupee coins, intending by means of that resemblance to practise deception on bus conductors and knowing it to be likely that deception would thereby be practised. Under Explanation 1, his imitation did not need to be exact. Because the resemblance was such that a person might be deceived by the brass coins, Explanation 2 presumed, until the contrary was proved, that Devendra intended by means of that resemblance to practise deception or knew it to be likely. Devendra counterfeited the coins within the meaning of Section 28 IPC.

When Section 28 IPC Does Not Apply

  • Section 28 IPC does not apply when a person makes a replica for a stage play or museum display without intending to practise deception or knowing that deception is likely.
  • Section 28 IPC does not apply when two items happen to look alike by pure coincidence and the maker neither intended to deceive anyone nor knew that deception was likely.
  • Section 28 IPC does not apply when a person proves the contrary to rebut the presumption under Explanation 2 by showing there was no intention to practise deception and no knowledge that deception would likely be practised.

Section 28 IPC in the BNS

Section 28 IPC is now covered under Section 2(4) BNS.

Section 2(4) BNS carries the definition word for word, both Explanations included. It is now a clause of the definitions section, headed counterfeit, in place of a section of its own. No word is added or removed.

View detailed comparison (IPC 28 vs BNS 2(4)) →

FAQs on Section 28 IPC

What does Section 28 IPC define?▼

The word 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.

Under Section 28 IPC, does the imitation have to be an exact copy?▼

No. Explanation 1 says it is not essential to counterfeiting that the imitation should be exact. A close likeness made with the intention or knowledge the section names is enough.

Under Section 28 IPC, is the intention to deceive presumed?▼

Yes, where the resemblance is such that a person might be deceived. Explanation 2 says it shall be presumed, until the contrary is proved, that the person intended to practise deception or knew it to be likely.

Does Section 28 IPC create an offence?▼

No. It fixes the meaning of the word and sets no punishment. The offences that use it carry their own, such as Section 231 IPC on counterfeiting coin, Section 255 IPC on a Government stamp and Section 483 IPC on a property mark.

Under Section 28 IPC, what falls outside the definition?▼

A likeness made with no intention to practise deception and no knowledge that deception is likely, such as an accidental similarity or a stage prop. The presumption in Explanation 2 applies only where the resemblance is such that a person might be deceived.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·