1. 1st July, 2024, except the provision of sub -section ( 2) of section 106, vide notification No. S.O. 850( E), dated, 23rd day of
February, 2024, see Gazette of India, Extraordinary, Part II, sec. 3( ii).
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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 resembl e the other thing intended by means of that
resemblance to practise deception or knew it to be likely that deception would thereby be practised;
(5)“Court ” means a Judge who is empowered by law to act judicially alone, or a body of Judges
which is empower ed by law to act judicially as a body, when such Judge or body of Judges is acting
judicially; (6)“death ” means the death of a human being unless the contrary appears from the context; (7)“dishonestly ” means doing anything with the intention of causing wrongful gain to one
person or wrongful loss to another person; (8)“document ” means any matter expressed or described upon any substance by means of letters,
figures or marks, or by more than one of thos e means, and includes electronic and digital record,
intended to be used, or which may be used, as evidence of that matter.
Explanation 1.-It is immaterial by what means or upon what substance the letters, figures or
marks are formed, or whether the eviden ce is intended for, or may be used in a Court or not. (a)A writing expressing the terms of a contract, which may be used as evidence of the contract,
is a document. (b)A cheque upon a banker is a document. (c)A power -of-attorney is a document. (d)A map or plan which is intended to be used or which may be used as evidence, is a document. (e)A writing containing directions or instructions is a document.
Explanation 2.-Whatever is expressed by means of letters, figures or marks as explained by
mercantile or other usage, shall be deemed to be expressed by such letters, figures or marks within
the meaning of this section, although the same may not be actually expressed.
Illustration.
A writes his name on the back of a bill of exchange payable to his order. The meaning of the
endorsement, as explained by mercantile usage, is that the bill is to be paid to the holder. The
endorsement is a document, and shall be construed in the same manner as if the words “pay to the
holder ” or words to that effect had been written over the signature; (9)“fraudulently ” means doing anything with the intention to defraud but not otherwise; (10)“gender ”.-The pronoun “he” and its derivatives are used of any person, whether male,
female or transgender.
Explanation .-- “transgender ” shall have the meaning assigned to it in clause ( k) of section 2 of
the Transgender Persons (Protection of Rights) Act, 2019 (40 of 2019); (11)“good faith ”.-Nothing is said to be done or b elieved in “good faith ” which is done or
believed without due care and attention; (12)“Government ” means the Central Government or a State Government; (13)“harbour ” includes supplying a person with shelter, food, drink, money, clothes, arms,
ammunition or means of conveyance, or the assisting a person by any means, whether of the same
kind as those enumerated in this clause or not, to evade apprehension; (14)“injury ” means any harm whatever illegally caused to any person, in body, mind, reputation
or pr operty;
16 (15)“illegal ” and “legally bound to do ”.-The word “illegal ” is applicable to everything which is
an offence or which is prohibited by law, or which furnishes ground for a civil action; and a person is
said to be “legally bound to do ” whatever it is illegal in him to omit; (16)“Judge ” means a person who is officially designated as a Judge and includes a person, -- (i)who is empowered by law to give, in any legal proceeding, civil or criminal, a
definitive judgment, or a judgment which, if not appealed against, would be definitive, or a
judgment which, if confirmed by some other authority, would be definitive; or (ii)who is one of a body or persons, which body of persons is empowered by law to give
such a judgment.
Illustration.
A Magistrate exercising jurisdiction in respect of a charge on which he has power to sentence to
fine or imprisonment, with or without appea l, is a Judge; (17)“life” means the life of a human being, unless the contrary appears from the context; (18)“local law ” means a law applicable only to a particular part of India; (19)“man” means male human being of any age; (20)“month ” and “year”.--Wherever the word “month ” or the word “year” is used, it is to be
understood that the month or the year is to be reckoned according to the Gregorian calendar; (21)“movable property ” includes property of every description, except land and things attached
to the earth or permanently fastened to anything which is attached to the earth; (22)“number ”.-Unless the contrary appears from the context, words importing the singular
number inclu de the plural number, and words importing the plural number include the singular
number; (23)“oath” includes a solemn affirmation substituted by law for an oath, and any declaration
required or authorised by law to be made before a public servant or to be used for the purpose of
proof, whether in a Court or not; (24)“offence ”.-Except in the Chapters and sections mentioned in sub -clauses ( a) and ( b), the
word “offence ” means a thing made punishable by this Sanhita, but -- (a)in Chapter III and in the foll owing sections, namely, sub -sections (2), (3), (4) and (5) of