IPC §24 → BNS §2

BNS Section 2(7) carries the same substantive condition in a tightened modern definition format: 'dishonestly' means doing anything with the intention of causing wrongful gain to one person or wrongful loss to another person. The intention requirement (wrongful gain to one person OR wrongful loss to another person) is preserved character-for-character.

IPC Section 24 used a third-person formulation: Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, is said to do that thing 'dishonestly'. BNS Section 2(7) carries the same operative substantive condition in a tightened modern definition format: 'dishonestly' means doing anything with the intention of causing wrongful gain to one person or wrongful loss to another person. The shift from Whoever does anything … is said to do that thing to means doing anything is a definition-frame inversion (drafting normalisation into definitions-section format), not a change in the set covered. The substantive intention requirement is preserved character-for-character. References to wrongful gain and wrongful loss now point to separately codified definitions in BNS 2(36) and 2(37) (extracted from composite IPC 23) — a downstream consequence of the IPC 23 → BNS split, not a change within IPC 24 itself.