IPC 23: Section 23 of the Indian Penal Code

Wrongful Gain – is gain by unlawful means of property to which the person gaining is not legally entitled.

Wrongful loss – is the loss by unlawful means of property to which the person losing it is legally entitled.

Gaining wrongfully. Losing wrongfully – A person is said to gain wrongfully when such person retains wrongfully, as well as when such person acquires wrongfully. A person is said to lose wrongfully when such person is wrongfully kept out of any property, as well as when such person is wrongfully deprived of property.