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"The act of falsely making or materially altering, with intent to defraud ; any writing which, if genuine, might be of legal efficacy or the foundation of a legal liability."

and, IPC defines forgery as under:

Section 463 IPC:
"Whoever makes any false documents or false electronic record or part of a document or CRL.M.C. Nos. 3866/2014, 3946/2014, 3459/2015 to 3464/2015 electronic record, with intent to cause damage or injury], to the public or to any person, or to support any claim or title, or to cause any person to part with property, or to enter into any express or implied contract, or with intent to commit fraud or that fraud may be committed, commits forgery."