SECTION 489E IPC - Indian Penal Code - Making or using documents resembling currency-notes or bank-notes

• Whoever makes, or causes to be made, or uses for any purpose whatsoever, or delivers to any person, any document purporting to be, or in any way resembling, or so nearly resembling as to be calculated to deceive, any currency-note or bank-note shall be punished with fine which may extend to one hundred rupees.
• If any person, whose name appears on a document the making of which is an offence under sub-section (1), refuses, without lawful excuse, to disclose to a police-officer on being so required the name and address of the person by whom it was printed or otherwise made, he shall be punished with fine which may extend to two hundred rupees.
• Where the name of any person appears on any document in respect of which any person is charged with an offence under sub-section (1) or on any other document used or distributed in connection with that document it may, until the contrary is proved, be presumed that that person caused the document to be made.

IPC 489E in Simple Words

If anyone makes, uses, or delivers a document that resembles a currency or banknote, intending to deceive, they can be fined up to one hundred rupees; and if someone refuses to disclose the name and address of the person responsible for making such a document, they can be fined up to two hundred rupees; and if a person's name appears on the document, it is presumed that they caused it to be made unless proven otherwise.