Central Government Act
Section 464(a) in The Indian Penal Code, 1860
(a) A has a letter of credit upon B for rupees 10, 000, written by Z. A, in order to defraud B, adds cipher to the 10, 000, and makes the sum 1, 00, 000 intending that it may be believed by B that Z so wrote the letter. A has committed forgery.