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A pretends to be an income-tax officer and conducts a sham raid. B believes A and hands over valuables…

Section 319 covers cheating by assuming a false identity. A’s false identity as an income-tax officer induces B to deliver valuables. There is no sale, loan or sample…

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A pretends to be an income-tax officer and conducts a sham raid. B believes A and hands over valuables in response to the raid. Which specific form of cheating does A commit under the Bharatiya Nyaya Sanhita, 2023?

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Correct answer B

Section 319 covers cheating by assuming a false identity. A’s false identity as an income-tax officer induces B to deliver valuables. There is no sale, loan or sample transaction in the facts.

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