Forgery for purpose of cheating

Forgery done with the intention that the forged document or electronic record will be used to cheat is punishable by imprisonment up to seven years and a fine. It applies when someone makes or alters a paper or electronic record knowing it will be used to deceive another person to their loss. Both jail and monetary penalty may be imposed.

Priya forges a digital payment receipt to show she paid a supplier, intending to use it to get goods without paying. Under this rule she can face up to seven years imprisonment and a fine because the forged record was meant to be used for cheating.