Fir

See if a person is falsely accused of something, then he/she shouldn't try to clear his/her name or reveal the truth by self. Instead, it's more better to just gather evidence and consider taking legal action against your accuser by hiring a lawyer or an advocate.

After, appointment of a good lawyer is complete just follow the strategy laid out by the lawyer. It's better because a legal action and strategy should be laid down properly such that there's no room for the culprit to escape.
Since, you've also stated that the culprits are going to deny the fact of the case, it's better to set up a perfectly development legal plan so that you get justice.

So it's better tha you appoint a good lawyer for yourself.

Hope it helps!

Regards
Kevin M. Paul

There is no evidence involved. He asked me to give 40 lakhs, I gave it to him. Now both have to take a polygraph test and that is my condition. There is no strategy good enough to apprehend the criminal. Top of that he can claim that I have never given a single penny and that I am lying. 

You are in the planning stage to file a complaint u/s 420 IPC, it is a premature to form an opinion and oblige.

Hypothetical facts vis-a-vis query.

You can only file a Police complaint and it is left to the Police to register FIR if there is prima facie documentary evidence.  A complainant can not mandate investigating officers for such mandatory polygraph tests etc..  You can file a private criminal complaint and pray for such tests and if the other party agrees the court may at their discretion may permit at individual costs.

I don’t think the court needs to be discretionary if the polygraph test cost is mine. 

What one assumes is not law, the polygraph test involves administering of drugs and it affects nerves and the other party must accept.  If clients are really having such options, there is no need for further trials, and everyone can opt for polygraph tests instead of waiting for decades for a judgment.  Search in google for more details.

Hello, yes I am aware of everything as I already spoke to them long ago. In my case, the culprit will evade it. I will take it and to prove my innocence. Why won’t the offenders take it? They took COVID-19 vaccine liking it a lot so that they can conduct fraud business. How can they take vaccines when there can be mild irritation? This is also the same.