Offences Relating to Documents under BSA

Introduction 

India’s legal system depends on the authenticity of documents for fair trials and official dealings. To protect this trust, the Bharatiya Nyaya Sanhita, 2023 (BNS) builds on earlier laws to tackle document forgery and misuse. It offers detailed rules and graded punishments, ensuring that legal records remain reliable and tamper-free. 

Offences Related to Documents 

Making False Documents (Section 335): 

• Definition: A person makes a false document or electronic record when they dishonestly or fraudulently create, sign, seal, execute, transmit, or affix electronic signatures with intent to deceive others about the document's authorship or authority. This includes three categories: 
  • Category A: Creating documents/records and falsely attributing them to another person or authority 
  • Category B: Unlawfully altering existing documents after execution 
  • Category C: Causing mentally unsound, intoxicated, or deceived persons to sign documents 
• Key Elements: Dishonest/fraudulent intent, false attribution of authorship, and intention to deceive about the document's origin or authority. 

Forgery - Definition and Basic Punishment (Section 336) 

• Definition: Forgery is committed when someone makes a false document or electronic record with specific intent to cause damage, support false claims, make someone part with property, enter contracts, or commit fraud. 
• Punishment Structure: 
  • Basic Forgery: Imprisonment up to 2 years, fine, or both 
  • Forgery for Cheating: Imprisonment up to 7 years plus fine (mandatory) 
  • Forgery to Harm Reputation: Imprisonment up to 3 years plus fine (mandatory) 
• Essential Elements: Making false documents + specific fraudulent intent + potential for harm or deception. 

Forgery of Official Records (Section 337) 

• Scope: Covers forgery of court records, government identity documents (voter ID, Aadhaar), birth/marriage/burial registers, public servant certificates, legal authorities, and power of attorney documents. 
• Punishment: Imprisonment up to 7 years plus fine (mandatory for all cases). 
• Significance: Higher punishment reflects the serious breach of public trust and potential widespread impact on legal and administrative systems. 

Forgery of Valuable Securities and Wills (Section 338) 

• Documents Covered: Valuable securities, wills, adoption authorities, documents authorizing property transfers, receipts for money/property, and acquittances. 
• Punishment: Life imprisonment OR imprisonment up to 10 years, plus fine (mandatory). 
• Rationale: Highest punishment category due to potential for significant financial fraud and property disputes. 

Possession of Forged Documents (Section 339) 

• Offense Elements: 
  • Knowing possession of forged documents 
  • Intent to use fraudulently as genuine 
  • Document must fall under Section 337 or 338 categories 
• Punishment: 
  • Section 337 documents: Imprisonment up to 7 years plus fine 
  • Section 338 documents: Life imprisonment OR imprisonment up to 7 years plus fine 
• Legal Principle: Possession with fraudulent intent is treated as seriously as the actual forgery. 

Using Forged Documents (Section 340) 

• Definition: A forged document is one made wholly or partly by forgery. Using such documents fraudulently while knowing or having reason to believe they are forged constitutes this offense. 
• Punishment: Same as if the person had committed the original forgery. 
• Key Principle: Knowledge or reasonable belief about forgery is sufficient; actual knowledge not always required. 

Counterfeiting Seals and Instruments (Section 341) 

• Four-Tier Structure: 
  • Subsection (1): Making/possessing counterfeit seals for Section 338 forgeries - Life imprisonment OR up to 7 years plus fine 
  • Subsection (2): Making/possessing counterfeit seals for other forgeries - Up to 7 years plus fine 
  • Subsection (3): Simple possession of counterfeit seals - Up to 3 years plus fine 
  • Subsection (4): Using counterfeit seals as genuine - Same punishment as making them 
• Preventive Approach: Criminalizes preparatory acts to prevent forgery before it occurs. 

Counterfeiting Authentication Devices (Section 342) 

• Two Categories: 
  • Subsection (1): Counterfeiting devices for Section 338 documents - Life imprisonment OR up to 7 years plus fine 
  • Subsection (2): Counterfeiting devices for other documents - Up to 7 years plus fine 
• Modern Relevance: Addresses security features, watermarks, and other authentication technologies used in valuable documents. 

Document Destruction and Fraud (Section 343) 

• Prohibited Acts: Fraudulent cancellation, destruction, defacement, secretion, or mischief against wills, adoption authorities, or valuable securities. 
• Mental Element: Fraudulent/dishonest intent OR intent to cause damage/injury to public or any person. 
• Punishment: Life imprisonment OR imprisonment up to 7 years plus fine. 
• Scope: Covers both attempted and completed acts of document destruction. 

Falsification of Accounts (Section 344) 

• Applicable Persons: Clerks, officers, servants, or anyone acting in such capacity. 
• Prohibited Acts: 
  • Destroying, altering, mutilating, or falsifying employer's books/records 
  • Making false entries or omitting material particulars 
  • Abetting such acts by others 
• Key Requirements: Willful act + intent to defraud (general intent sufficient - no need to specify particular victim or amount). 
• Punishment: Imprisonment up to 7 years, fine, or both. 

Important Cases Laws 

• Ibrahim and Ors v. State of Bihar and Another (2009): The Supreme Court established that forgery encompasses creating documents in another's name without authorization, making unauthorized alterations, or using deceitful tactics to obtain documents from victims, as demonstrated when accused fraudulently executed property sale agreements using fabricated documents.  
• A.S. Krishnan v. State of Kerala (2004): The Court held that personal motivations do not excuse document fraud when a father created falsified mark sheets for his son's medical admission, emphasizing that knowingly using fabricated documents for official purposes constitutes serious offence under Section 471 IPC regardless of familial relationships.  
• The Stamp Paper Scam (2003) involving Abdul Karim Telgi's counterfeit stamp paper network across 300 dealers in 75 cities demonstrated the comprehensive legal framework available to combat large-scale systematic document fraud and counterfeiting operations. 

Conclusion 

The Bharatiya Nyaya Sanhita, 2023 has updated India’s laws on document-related crimes to include digital records and electronic signatures. It ensures strict punishment based on the seriousness of the offence, from fines to life imprisonment, covering everything from making fake documents to using or possessing them. This helps protect trust in official paperwork and systems.