According elements, the offences are distinct. Making false

According to the section, there are only three ways by which a false evidence can be fabricated—(1) by causing any circumstance to exist, as illustrated by illustration (a) under the section, (2) by making any false entry in any book or record, as illustrated by illustration (b), and (3) by making any document containing a false statement, as illustrated by illustration (c). The intention of the fabricator must be that such a thing may appear before such a proceeding as stated in the section, and may cause a person to entertain an erroneous opinion in the course of such proceeding touching any material point.

Forgery and fabricating false evidence

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The Supreme Court has observed in Babulal v. State, that even though the offences of forgery and fabricating false evidence sometimes may have some common elements, the offences are distinct. Making false documents, or false entries in a book or record, may amount to forgery if other elements of that offence are present.

But when these false documents, or entries, are intended to be used in a judicial proceeding, or in a proceeding before a public servant or an arbitrator, leading to entertaining an erroneous opinion touching any point material to the result of the proceeding, the offence of fabricating false evidence is committed.