Indian Penal Code, 1860
Chapter II - General Explanations
IPC Section 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.