IPC 23 → BNS 2(39): Wrongful Gain/Loss

Quick Summary: IPC 23 vs BNS 2(39)

The Bharatiya Nyaya Sanhita (BNS) 2023, in force since 1 July 2024, has replaced the colonial-era Indian Penal Code (IPC) 1860. IPC 23 (Wrongful Gain/Loss) is among the offences re-enacted by the Bharatiya Nyaya Sanhita, which reorganises and renumbers the old Indian Penal Code while keeping the core ingredients intact. Wrongful Gain/Loss now maps to BNS 2(39), and the position below reflects the current bare act.

What did IPC 23 cover?

IPC 23 dealt with wrongful gain/loss — definition of wrongful gain and wrongful loss. Until 30 June 2024, every FIR and criminal trial for this offence was registered and prosecuted under this provision of the Indian Penal Code 1860.

BNS 2(39): What changed in the new law?

Consolidated into Section 2. From 1 July 2024, new complaints relating to wrongful gain/loss are filed under BNS Section 2(39), while cases registered earlier continue under the old IPC provision as per the saving clause of the BNS.

Punishment under BNS 2(39)

N/A - Definition

Practical implications for advocates, police & citizens

• Advocates: For wrongful gain/loss, cite the current provision BNS 2(39) rather than the repealed IPC 23 in all matters arising on or after 1 July 2024.
• Police officers: Register new wrongful gain/loss FIRs under BNS 2(39); procedure follows the BNSS.
• Law students & citizens: Use the IPC 23 to BNS 2(39) mapping when checking your position on wrongful gain/loss under the new law.