Indian Penal Code, 1860
Whoever makes, or performs any part of the process of making, or buys of sells or disposes of, or has in his possession, any machinery, instrument of material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging or counterfeiting any currency-note or bank-note, shall be punished with 1 *[imprisonment for life], or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.] 489E. Making or using documents resembling currency-notes or bank-notes.