Distinction between ‘giving false evidence’ (Section 191) and ‘fabricating false evidence’ (Section 192) are as follows:
1. In the case of giving false evidence, only general intention is sufficient, whereas in fabrication, particular intention is essential viz., to cause a person in a proceeding to entertain an essential opinion by causing any circumstance to exist or making any false entry in a book or making any false statement.
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2. In giving false evidence, the offence is committed by a person who is legally bound by an oath to state the truth while in fabrication; the offence is committed by a person who is not legally bound to take an oath to state truth.
3. In giving false evidence, the false statement need not be on any material point, but in the case of fabricating false evidence in order to make out the offence it must be on a material point.
4. In giving false evidence, the effect of evidence of the person who is to form an opinion upon the evidence in a proceeding is immaterial in false evidence, while, in fabrication, the effect of false evidence must be such as to lead the court or officer concerned to form an erroneous opinion touching any material object.
5. In giving false evidence, there should be a proceeding judicial or non-judicial being conducted while such proceeding need not be in existence in the case of fabricating false evidence and it is enough that there is a reasonable prospect of such a proceeding, having regard to the circumstances of the case and that the evidence fabricated is intended to be used in such a proceeding.