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SECTION 25: "FRAUDULENTLY" A person is said to do a thing fraudulently if he does that thing with intent to defraud but not otherwise. COMMENTS Fraudulently means based on fraud. It is something done, made or effected with a purpose or design to carry out a fraud.To act with "intent to defraud" means to act willingly, and with the specific intent to deceive or cheat. A conclusive test of the fraudulent character of a deception for criminal purposes is this: Did the author of the deceit derive any advantage from it, which could not have been had if the truth had been known.If so, it is hardly possible that the advantage should not have had an equivalent in loss or risk of loss to someone else, and if so, there is fraud.--Dr. Vimla v. Delhi Administration AIR 1963 SC 1572