Indian Penal Code, 1860
416. Cheating by personation
A person is said to "cheat by personation" if he
cheats by pretending to be some other person, or by knowingly substituting one
person for another, or representing that he or any other person is a person
other than he or such other person really is.
Explanation- The offence is committed whether the
individual personated is a real or imaginary person.
Illustration
(a) A cheats by pretending to be a certain rich banker of the
same name. A cheats by personation.
(b) A cheats by pretending to be B, a person who is deceased. A
cheats by personation.